Employment Tax

International social security administration

Produced by Tolley in association with Jim Yuill at The Yuill Consultancy
  • 14 Oct 2021 19:20

The following Employment Tax guidance note Produced by Tolley in association with Jim Yuill at The Yuill Consultancy provides comprehensive and up to date tax information covering:

  • International social security administration
  • How to apply for certificates
  • Brexit
  • HMRC policing of arrangements
  • Payment in a foreign currency

International social security administration

How to apply for certificates

Requests for A1s or other certificates of coverage or continuing liability are usually made by the employer or their agent. They need to be made to HMRC Newcastle. The full address is:

HM Revenue & Customs
PT Operations North East England
International Caseworker
BX9 1AN
Telephone enquiries can now only be made via the general HMRC helpline numbers
Contact by email is usually not possible, although, on occasions, an official may provide an email address

Whilst applications can be made online, some certificates are still requested by post. Where an online application is made and a 64-8 authority form is required, this needs to be sent by post or a separate online form needs to be completed. (A facility allowing attachments to go with the application form is to be introduced.) There is a series of application forms depending on the type of certificate being requested and they are readily available on the GOV.UK website. The HMRC preference is that the forms are completed on screen then printed off and submitted along with any supporting documentation. Leaflet NI38 ‘Social Security Abroad’ also provides useful information. The main application forms for employers and employees are:

  1. CA3822 ― employee going from the UK to another EEA country or Switzerland

  2. CA8421 ― employee working regularly in two or more countries of the UK, EEA and Switzerland

  3. CA9107 ― employee going to a reciprocal agreement country

  4. CA3821 ― for completion by employer when making first ever request for a certificate and at regular intervals thereafter at the request of HMRC

Where an employee is going to work in another EU country for

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