HMRC have updated CA 3822 (“Apply for a certificate confirming an employee pays UK National Insurance when working abroad“)
The document is used to ask HMRC for confirmation that an employee working in an EU country, Gibraltar, Iceland, Liechtenstein, Norway or Switzerland needs to pay only UK social security contributions.
The changes made are as follows:
- A “Before you start” section has been added, including a link to form CA3821.
- The “What you’ll need” section has been updated.
- The online form CA3822 has been amended, such that “you no longer have to complete it in one go, you can now save your answers and return later”.