Guidance

Apply for a certificate to confirm you pay UK National Insurance when working in 2 or more countries (CA8421)

Apply for a certificate to confirm you only pay UK National Insurance contributions when you're working in 2 or more countries in the UK, EU, Gibraltar, Iceland, Liechtenstein, Norway or Switzerland.

Use this form if you:

  • are living in the UK, and working in 2 or more countries in the UK, EU, Gibraltar, Iceland, Liechtenstein, Norway or Switzerland
  • are living in an EU country, Gibraltar, Iceland, Liechtenstein, Norway or Switzerland, and only working in the UK
  • are working as a flight or cabin crew member, where your home base is in the UK
  • need evidence that you are subject to UK social security legislation 바카라 사이트 for example, you only live or work in the UK but may sell or rent out a property or maintain a professional status in the EU, Gibraltar, Iceland, Liechtenstein, Norway or Switzerland

If you are unsure you should fill in this form you can .

What you바카라 사이트ll need

To complete the form, you바카라 사이트ll need the following information:

  • your country and place of birth
  • your previous name if you바카라 사이트ve changed it
  • which nationalities you hold
  • your employer바카라 사이트s details if you바카라 사이트re employed
  • your business details if you바카라 사이트re self-employed

You may also need to include:

  • if you hold a right to work in the UK 바카라 사이트 if you do, you바카라 사이트ll need to know what type of right to work you hold and if you held this right before 1 January 2021
  • if you have a husband, wife or partner, who has an EU Settlement Scheme status 바카라 사이트 if you do, you바카라 사이트ll need to provide these details
  • if you have a current right to reside in an EU country, Gibraltar, Iceland, Liechtenstein, Norway or Switzerland 바카라 사이트 if you do, you바카라 사이트ll need to know if you held this right before 1 January 2021
  • where you carry out your work activities

Healthcare

You may also be entitled to health cover funded by the UK in your country of residence.

This will be if you are resident in an EU country, Iceland, Liechtenstein, Norway or Switzerland and have a certificate of coverage confirming that you pay UK National Insurance when working in any of those countries.

If you do, HMRC will also issue you with a healthcare entitlement certificate (S1).

If you바카라 사이트re an agent

If you바카라 사이트re an agent working on behalf of your client, your client needs to fill in an authorising your agent (64-8) form.

You should submit the completed form with your CA8421 application form.

How to apply

Apply online

You바카라 사이트ll need to sign in to use this service. If you do not already have sign in details, you바카라 사이트ll be able to create them.

If you바카라 사이트re an agent applying on behalf of your client, you should use your own sign in details.

You do not have to fill in the form in one go. You can save your answers and return later.

If you바카라 사이트re an individual, employer or agent:

Check when you can expect a reply

You can check when you can expect a reply from HMRC about the application that you have submitted.

Updates to this page

Published 2 November 2020
Last updated 1 December 2023 show all updates
  1. Print and post option of the application form (CA8421) has been removed as the postal form will no longer be available from 1 December. A new section has been included so that you can check when you can expect a reply from HMRC after you've applied.

  2. The 'What you'll need' section has been updated. The online form CA8421 has been amended, you no longer have to complete it in one go, you can now save your answers and return later.

  3. Updated with further conditions for using the CA8421 form such as living in the UK and being subject to the UK for social security purposes. Added details on how to answer questions in the form, including the 바카라 사이트Reason for your PDA1 or E101 request바카라 사이트 and the 바카라 사이트Date you need the PDA1 or E101 to start바카라 사이트.

  4. This has been updated following the announcement of the UK바카라 사이트s deal with the EU. Use the online service (CA8421) to find out which country's social security legislation applies to you if you're working in 2 or more countries in the UK, EU, Norway, Iceland, Switzerland or Liechtenstein.

  5. First published.

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