National Insurance: sending employees to work abroad (CA3821)
21 September 2017
Guidance has been updated about the use of the online form service or postal form used to tell HMRC that you are sending employees to work abroad.
You or your agent can use the online form service or postal form to tell HMRC you’re sending your employees to work abroad in a country within the EEA or one that has a reciprocal agreement with the UK for National Insurance contributions purposes.
You or your agent should:
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Use the online service if your company has been trading in the UK for more than 18 months (you’ll need to log in to your tax account)
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Fill in the form on-screen, print it off and post it to HMRC if your company has been trading in the UK for less than 18 months (this is because they need you to send additional evidence with the form)
Go to GOV.UK for further information.