Guidance

Apply for a certificate to confirm you pay UK National Insurance when working in a country that has a social security agreement with the UK (CA9107)

Ask HMRC to confirm you only pay UK National Insurance contributions whilst working in a country which has a social security agreement, also known as a reciprocal agreement with the UK.

You can use this form to apply for or extend a certificate of coverage if you바카라 사이트™re:

  • an employer
  • an employee
  • self-employed
  • an agent acting on behalf of an employer
  • an agent acting on behalf of an employee

Use this form if you are going to work in:

  • Barbados
  • Bermuda
  • Canada
  • Chile
  • Israel
  • Jamaica
  • Japan
  • Jersey
  • Guernsey
  • Mauritius
  • the Philippines
  • Republics of former Yugoslavia (the Republics of Bosnia-Herzegovina, North Macedonia, Serbia, Montenegro and Kosovo)
  • South Korea
  • Turkey
  • USA

If you바카라 사이트™re going to work in an EU country, Gibraltar, Iceland, Liechtenstein, Norway or Switzerland or are not sure you should fill in this form, .

What you바카라 사이트™ll need

To complete the form you바카라 사이트™ll need the following information:

  • your name, and details of any previous names
  • National Insurance number, nationality details and date of birth
  • where you are ordinarily resident
  • employment or self-employment information, including relevant addresses
  • if working on a vessel at sea:
    • the name of the vessel
    • which country바카라 사이트™s flag it flies

Authorising an agent

An agent must be authorised to apply for, or extend, a certificate of continuing liability on behalf of a client.

The completed form must be submitted with the CA9107 application form.

If you바카라 사이트™re applying for an extension to an existing certificate

You바카라 사이트™ll need to know:

  • the date the existing certificate of coverage expires
  • any changes in your circumstances since the previous application

If the total time period for the existing certificate and the extension is longer than allowed, a signed statement will need to be attached.

The signed statement should cover why you want to continue paying UK National Insurance while working abroad and how it바카라 사이트™s in your best interest. This will only apply if you are covered by certain agreements.

Apply online

To complete the form, you바카라 사이트™ll need to:

  • sign in with your 바카라 사이트 Gateway user ID and password (if you do not have a user ID, you can create one when you first try to sign in)
  • use your email address to get a confirmation code that you can use to sign in

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 29 April 2024

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