Tell HMRC about employees going to work in the European Economic Area (CA3822)
Check which member state's social security legislation applies if you send employees to work in the European Economic Area (EEA).
If you apply for a Portable Document A1 or E101 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 A1 or E101 in these cases where we can work out if the worker is subject to the existing EU social security co-ordination regulations.
Who should tell HMRC
If you are a UK employer or agent, and you’re sending an employee to work in another country within the European Economic Area (EEA). This allows HMRC (HM Revenue and Customs) to work out which member state’s social security legislation applies.
If this is the first time your company has contacted us about sending employees to another country you should fill in form CA3821.
If the employee will be simultaneously working in 2 or more EEA countries, use form CA8421.
What you will need
Check with the employee:
- if they have changed their name, if so you need their previous name
- if they have changed nationality, if so, what nationality were they before and the date it changed
If they have gained a British citizenship since moving to the UK before filling in this form, they need to write to HMRC and give the date they gained citizenship and to send in their original passport or a certified copy quoting their National Insurance number.
A certifying office or organisation must stamp the copy and their representative must sign it.
A certifying office could be:
- government department
- legal organisation
- medical body
- mayor’s office
- British Consulate
Check with the employee if they have been self employed in the last 5 years, if so are they keeping their business whilst working overseas.
If they were self employed and have stopped and they did not tell HMRC, they need to contact HMRC as this may delay their application.
If your employee worked abroad in the last 5 years, they need to provide the:
- name of their employers
- dates they worked
- countries they worked
If you are an agent working on behalf of your client, they need to fill in a 64-8 Authorising your agent, write on the top ‘For A1 purposes only’ and send it with the application form.
If you or the employee has previously had an A1/E101 which overlaps with the period you’re applying for, HMRC may not be able to process your application.
If you are applying for an extension to a previous A1/E101, enter the date as the day after your existing one expired, or is due to expire.
If employees carry out offshore work on a ship
You will also need to attach your own or the employee’s mariner’s discharge book.
Fill in the postal version of this form and send this together with the mariners questionnaire and a copy of yours or the employee’s mariner’s discharge book to Marine National Insurance contributions office at the address shown on the mariner’s questionnaire.
How to tell HMRC
If you’re applying for an extension to a previous A1/E101 enter the date for the day after your existing one expired or is due to expire.
If you or the employee has previously had an A1/E101 which overlaps with the period you’re applying for HMRC may not be able to process your application. If you’re an employer applying on behalf of an employee you should check with the employee before filling in this application.
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.
- if you are an employer, use the online form
- if you are an agent, use the Agents online form
Apply by post
Fill in the form on screen, print and post it to HMRC.
Email HMRC to ask for this form in Welsh (Cymraeg).
More Information
An employee working abroad can only remain subject to UK legislation under Article 12.1 of EC Regulation 883/04, or 14.1(a) of EC Regulation 1408/71, if they stay directly employed by the company which posts them to work abroad.
The posting company must be directly responsible for the recruitment, contract of employment and termination of employment. They must also have the authority to determine the nature of the work.
The employee should have been subject to UK National Insurance legislation for at least one month immediately prior to the posting abroad to be able to remain UK insured under Article 12.1 of Regulation 883/04.
If UK National Insurance legislation applies:
- HMRC will send the A1 certificate (or E101 if Regulation 1408/71 applies) to the person that has filled in this form, as long as they have the required authority
- HMRC may notify the competent authorities in the country that the employee is working that they stay subject to UK legislation during the period of the posting
- you should continue to pay UK National Insurance contributions (NICs)
If another country’s social security legislation applies, we will write and tell you.
You should notify HMRC immediately of any change in employment circumstances, particularly if the intended posting doesn’t take place, or ends before the intended date.
HMRC may check the circumstances throughout the period of posting to make sure that the employee still meets the conditions.