Guidance

CheckApply whichfor country'sa socialcertificate securityto legislationconfirm appliesyou topay youUK National Insurance when working in 2 or more countries (CA8421)

UseAsk theHMRC CA8421 form to checkconfirm whichyou country'sonly socialpay securityUK legislationNational appliesInsurance tocontributions you if you're working in 2 or more countries in the UK, EU, Norway,Gibraltar, Iceland, SwitzerlandLiechtenstein, Norway or Liechtenstein. Switzerland.

From:
HM Revenue & Customs
Published
2 November 2020
Last updated
923 NovemberOctober 20222023 — See all updates

Read the National Insurance for workers from the UK working in the EU, Iceland, Liechtenstein, Norway,Norway or Switzerland guide to find out if you need to complete this form.

YouUse can also use this form if youyou:

  • are liveliving in the UKUK, and needworking evidencein that2 youor aremore subjectcountries toin the UKUK, forEU, socialGibraltar, securityIceland, purposes.

    WhatLiechtenstein, you’llNorway need

    Ifor you,Switzerland

  • are yourliving employerin or an agentEU completecountry, theGibraltar, applicationIceland, you’llLiechtenstein, needNorway toor saySwitzerland, ifand you:

    If detailsyou aboutare howunsure you gotshould eachfill one

  • havein this form you can check how to apply for a familycertificate memberif whoa iscountry has a nationalsocial ofsecurity theagreement EU,with Norway,the Iceland,UK.

    What Switzerlandyou’ll orneed

    To Liechtensteincomplete —the form, you’ll need theirthe detailsfollowing includinginformation:

    • your theircountry relationshipand withplace of birth
    • your previous name if you’ve change it
    • which nationalities you hold
    • your employers details if you’re employed
    • your business details if you’re self-employed

    You ormay youralso agentneed can:to include:

    Checkknow online

    Youwhat needtype aof Governmentright Gatewayto userwork IDyou hold and password.if If you doheld notthis right before 1 January 2021

  • if you have a userhusband, ID,wife or partner, who has an EU Settlement Scheme status, if you cando, createyou’ll oneneed whento provide these details
  • if you apply.

    Thehave forma maycurrent askright theto ‘reasonreside forin youran PDA1EU orcountry, E101Gibraltar, request’.Iceland, AddLiechtenstein, ‘CA8421Norway isor requiredSwitzerland, forif evidenceyou ofdo, beingyou’ll subjectneed to theknow UKif foryou socialheld securitythis purposes’.

    Forright example,before 1 January 2021

  • where you maycarry sellout ayour propertywork oractivities

Healthcare

If maintainyou awill professionalbe statusresident in thean EU,EU country, Gibraltar, Iceland, Liechtenstein, Norway,Norway or Switzerland.Switzerland Inand thishave case,a providecertificate theof datecoverage whenconfirming that you needpay theUK CA8421National formInsurance (forwhen example,working thein dateany of those countries, you soldmay youralso property)be andentitled theto reasonhealth whycover youfunded requireby the CA8421.UK in your country of residence.

IfHMRC will consider whether you arequalify an:

will also issue you with a healthcare entitlement certificate (S1).

Check

If byyou’re post

an agent

FillIf inyou’re thean formagent working on screen,behalf printof ityour andclient, postyour itclient needs to HMRC.

Thefill formin mayan askauthorising theyour ‘Dateagent you(64-8) needform.

You theshould PDA1attach orthe E101completed form to start’.your ThisCA8421 isapplication theform.

How dateto youapply

Apply online

You’ll need evidenceto thatapply youusing areone subjectof to the UKfollowing:

  • a forGovernment socialGateway securityuser purposes.ID Forand example,password (if you maydo sellnot have a propertyuser orID, maintainyou acan professionalcreate statusone inwhen theyou EU,first Iceland,try Liechtenstein,to Norway,sign orin)

  • an Switzerland.email address

IncludeIf ayou’re coveran letteragent withapplying on behalf of your completedclient, formyou usingshould referenceuse ‘ukyour niown liabilityGovernment decisionGateway (individuals)’.user ID and password.

AddYou thedo note,not ‘Thishave CA8421to isfill requiredin forthe evidenceform ofin beingone subjectgo. toYou thecan UKsave foryour socialanswers securityand purposes’.return Thenlater.

If provideyou’re thean reasonindividual, whyemployer youor needagent:

theApply CA8421.now

Apply by post

  1. FillYou inneed theto formopen inand fullcomplete beforethis youform printonline. it.As Youyou cannot save ayour non-completedprogress, form.you Makemay surewant youto gatherget all your information neededtogether before fillingyou itstart.

  2. Fill in.in form CA8421.

  3. SendPrint yourand completedpost formit to:to HMRC, using the postal address shown on the form.

HMThis Revenuefile may not be suitable if you use assistive technology (such as a screen reader). If you need a more accessible format, email different.format@hmrc.gov.uk and Customs
PTtell Operationsus Northwhat Eastformat England
Internationalyou Caseworker
BX9need. 1AN
It will help if you tell us what assistive technology you use. Read the accessibility statement for HMRC forms.

Email HMRC to to ask for this form in Welsh (Cymraeg).

Published 2 November 2020
Last updated 923 NovemberOctober 20222023 + show all updates

  1. 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.

  2. 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 ‘Reason for your PDA1 or E101 request’ and the ‘Date you need the PDA1 or E101 to start’.

  3. This has been updated following the announcement of the UK’s 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.

Contents