Apply for health care cover in the European Economic Area (CA8454)
Use the online service or postal form to apply for a healthcare certificate E106 or E109 in the European Economic Area (EEA).
If you apply for a Portable Document S1 or E106 before 1 January 2021 for a period of work that starts on or after 1 January 2021, you should use this application form. HMRC will only issue a Portable Document S1 or E106 in these cases where we can work out if the worker is subject to the existing EU social security coordination regulations.
Who can apply
You may be able to get health care cover from the UK for you and your dependants if you are resident in a country in the European Economic Area (EEA), and are liable to pay UK National Insurance contributions.
Or your dependants may have the right to health care cover from the UK if they are living in an EEA country and you are liable to pay UK National Insurance contributions.
What you will need
If you’re currently working for a UK employer you must send us a copy of your latest payslip when you send us this form.
Include the unique reference you get when you submit your form online on the payslip.
Send the completed form online (or by post) and post a copy of your latest payslip to:
HM Revenue and Customs
NIC&EO
International Caseworker BP130
Benton Park View, Longbenton
Newcastle Upon Tyne
NE98 1ZZ
United Kingdom
If you need any help filling in the form and are dialling from the UK, phone us on 0300 200 3506. If you are phoning from abroad call +44(0) 191 203 7010. If you need more space, please use a separate sheet of paper and attach it to this form.
We may ask for evidence to confirm information given on this application form.
If you’re a mariner, fill in the mariners’ questionnaire
Include the unique reference you get when you submit your form online on any additional information you send by post.
Send this completed application form online (or by post) and send a copy of your:
- mariners’ discharge book
- latest payslip
- completed mariners’ questionnaire
HMRC
Local Compliance
Marine Group S0970
PO Box 3900
Glasgow
G70 6AA
How to apply
To apply for a healthcare certificate E106 or E109 in the EEA, you can:
Apply online
To apply online, you need a Government Gateway user ID and password. If you do not have a user ID, you can create one when you apply.
Apply by post
Fill in the form on screen, print it and post it to HMRC.
You’ll need to fill in the form fully before you can print it. You cannot save a partly completed form, so we suggest you gather all your information together before you begin to fill it in.
Send your completed form to:
National Insurance Contributions and Employers Office
HM Revenue and Customs
BX9 1AN
United Kingdom
Email HMRC to ask for this form in Welsh (Cymraeg).
More information
If you’re resident abroad and normally carry out work in more than 1 EEA country you should ask the social security authorities in the country in that you live in, which country you should pay social security contributions to.
If you:
-
need health care cover
-
have recently left the UK
-
are not working
You should contact the Department for Work and Pensions at the following address:
Overseas Healthcare Services
NHS Business Services Authority
Bridge House
152 Pilgrim Street
Newcastle Upon Tyne
NE1 6SN