Guidance

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

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

From:
HM Revenue & Customs
Published
2 November 2020
Last updated
123 DecemberOctober 2023 — See all updates

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

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 legislationlegislation, — 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 check how to apply for a certificate if a country has a social security agreement with the UK.

What you’ll need

To complete the form, you’ll need the following information:

  • your country and place of birth
  • your previous name if you’ve changedchange it
  • which nationalities you hold
  • your employers details if you’re employed
  • your business details if you’re self-employed

You may also need to include:

  • if you hold a right to work in the UK, — if you do, you’ll 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, — if you do, you’ll need to provide these details
  • if you have a current right to reside in an EU country, Gibraltar, Iceland, Liechtenstein, Norway or SwitzerlandSwitzerland, — if you do, you’ll need to know if you held this right before 1 January 2021
  • where you carry out your work activities

Healthcare

YouIf mayyou 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, Gibraltar, 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.countries, you may also be entitled to health cover funded by the UK in your country of residence.

IfHMRC will consider whether you qualify for UK funded healthcare, and if you do, HMRC will also issue you with a healthcare entitlement certificate (S1).

If you’re an agent

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

You should submitattach the completed form withto your CA8421 application form.

How to apply

Apply online

You’ll need to apply using one of the following:

  • a Government Gateway user ID and password (if you do not have a user ID, you can create one when you first try to sign in)

  • an email address

If you’re an agent applying on behalf of your client, you should use your own Government Gateway user ID and password.

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

If you’re an individual, employer or agent:

Apply now

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Published 2 November 2020
Last updated 23 October 2023 + 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.

  4. First published.

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