Apply for a certificate confirming anyou employeewill payspay UK National Insurance when working temporarily abroad (CA3822)

You can use this formform, if you’re an employer, employee or an agent acting on behalf of an employer or employee.employee, to apply for a certificate of coverage.

Use this form forif employeesyou’re:

• going workingto work temporarily in onlyan oneEU ofcountry, theGibraltar, following:
  Iceland, Liechtenstein, Norway or Switzerland
  • a UK civil servant working in an EU country
  • Gibraltar
  • Iceland
  • Liechtenstein
  • country, Gibraltar, Iceland, Liechtenstein, Norway or Switzerland
  • Switzerlanda resident in the UK, whilst working on a vessel at sea with an EU, Icelandic, Liechtenstein, Norwegian, or Swiss flag but you’re paid by someone based in the UK

  You cannot apply more than 12 months in advance.

  Before you start

  YouYour employer must have confirmation from HMRC that yourtheir business is eligible to apply for a certificate.

  YouYour employer can ask HMRC to confirm yourtheir eligibility using form CA3821. We will only need to confirm yourtheir eligibility once.

  What you’ll need

  You’llTo needcomplete tothe knowform, you’ll need the following employee information:

  • theiryour country and place of birth
  • ifyour they’ve changed their name, you’lland needdetails theirof any previous onenames
  • which nationalities theyyou hold
  • the end-date of your self-employment, if they’veyou’ve previously been self-employed in the UK in the last 5 years, you’ll need the end-date of their self-employmentyears

  If you do not have this information, you may be unable to complete and submit formthis CA3822.form. Even if you are able to submit the form without the information, it may take us longer to process your application.

  You mightmay also need toinclude checkthe iffollowing theinformation employee:if you:

  • hashave a husband, wife or partner who has an EU Settlement Scheme status
  • holdshold a non-UK nationality theyyou got before 1 January 2021
  • holdshold a right to work in the UK — if theyyou do, you’ll need to know what type of right to work theyyou hold and if theyyou held this right before 1 January 2021
  • hashave a current right to reside in an EU country, Gibraltar, Iceland, Liechtenstein, Norway or Switzerland, if theyyou do, you’ll need to know if theyyou held this right before 1 January 2021
  • hashave lived or worked in an EU country, Gibraltar, Iceland, Liechtenstein, Norway or Switzerland before 1 January 2021

  • will be resident in an EU country, Gibraltar, Iceland, Liechtenstein, Norway or Switzerland, and if theyyou have dependants living with themyou who also need healthcare cover — if so, you’ll need to provide the following details for each dependant:

    • name
    • date of birth
    • their working status (if they are over 16 years old)

  If you’re applying for a certificate of coverage for a period longer than allowed, you’ll need ato statementattach a signed bystatement. the employee. The signed statement should cover why theyou employeewant wants to continue paying UK National Insurance while working abroad and how it’s in theiryour best interest. This will only apply if you are covered by certain agreements.

  Healthcare

  If you will be 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, you may also be entitled to health cover funded by the UK in your country of residence.

  HMRC 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 Attachshould submit the completed form towith your CA3822 application form.

  If you’re applying for an extension to an existing certificate

  You’ll need to know the date the existing certificate of coverage expires and any changes in theyour employee’s circumstances since the previous application. If the total time period for the existing certificate and the extension is longer than allowed, you’ll need ato statementattach a signed by the employee. statement.

  The signed statement should cover why theyou employeewant wants to continue paying UK National Insurance while working abroad and how it’s in theiryour best interest. This will only apply if you are covered by certain agreements.

  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 apply

  • 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 employer, employee or agent:

  Apply now

  Apply

  Check bywhen post

  1. Youyou needcan toexpect opena andreply

     You completecan thischeck formwhen online. As you cannotcan saveexpect youra progress,reply youfrom may want to get all your information together before you start.

  2. Fill in form CA3822HMRC.

  3. Print andabout post it to HMRC, using the postalapplication addressthat shownyou onhave the form.submitted.