HMRC issue A1 certificates as evidence that an employee or self-employed person working across borders does not need to pay social security contributions in another country.
HMRC are able to disregard changes to location caused solely by the Covid-19 pandemic. This concession was due to end on 31 December 2022 but has been extended to 30 June 2023.
Individuals should supply details of circumstances when applying for the certificate.
Related content from Claritax Books
The complex rules for National Insurance contributions are covered in depth in National Insurance Contributions, by Karen Speight.
