HMRC: A1 certificates

03 January 2023

Employees who do not, or did not, work in the UK or the European Union Member States (EU MS) where they normally work because of the COVID-19 pandemic should provide details of their circumstances when applying for an A1 certificate. In these cases, HM Revenue and Customs (HMRC) can disregard changes to the work location caused solely by the COVID-19 pandemic when determining the applicable legislation.

Previously, HMRC advised cases would only be considered up until 31 December 2022. However, this has now been extended to 30 June 2023.

Operating an expatriate payroll and understanding the reporting obligations can be complex. Remember to check for the criteria that applies to you and your employees, including the validity of the A1 certificate. Further guidance can be obtained here.

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