Following the UK’s exit from the EU, delays were experienced with HMRC issuing continuing certificates of coverage for social security purposes. These certificates related to employees and self-employed individuals who worked temporarily outside of the UK and wanted to remain liable to pay National Insurance (NI) contributions during this time.

As a consequence of a review carried out by HMRC, the application forms and supporting guidance have been updated, which will help speed up the application process and remove opportunities for error. HMRC is also replacing the ‘apply by post’ forms with the newer digital versions for applications, which will be more accessible and easier to use.

The new digital forms will, with effect from 1 December 2023, replace the following:

• Apply for a certificate confirming an employee pays UK National Insurance when working abroad (CA3822)
• Apply for a certificate to confirm you will pay UK National Insurance while self-employed abroad temporarily (CA3837)
• Apply for a certificate to confirm you pay UK National Insurance when working in 2 or more countries (CA8421)

The digital versions can be accessed using either a Government Gateway account or email address. The digital forms are used to gather the information HMRC needs, to decide as to whether the applicant can remain within the scope of UK NI whilst working abroad.

For further information, please contact a member of our Employment Tax team.