HMRC have released a new intelligent customer “gForm” for the use of detached workers who are employees (CA3822).
“Detached workers” work for an organisation in their home country and are sent to work temporarily in another territory (the host country).
This gForm replaces the previous “iForm” when applying for a certificate (form A1) from HMRC that proves the individual is paying UK NIC.
HMRC had published a research report: Usage and experience of the certification process for continuing liability to UK social security contributions. The report explored customer experience and understanding of the application process for a certificate of continuing liability to UK NIC (form A1). Some suggested changes have been implemented. As such, the gForm should improve the application process.
There is also a new an email validation service for taxpayers without a Government Gateway or Business Tax Account.
Taxpayers can still download a form for posting.
HMRC is also working to update other A1 application forms and guidance. They will be tested with users and their feedback will be implemented.
Related content from Claritax Books
The complex rules for National Insurance contributions are covered in depth in National Insurance Contributions.
