Update on the issue of applications for PDA1 certificates under Art. 16 Regulation (EC) 883/2004
26 January 2022
Her Majesty’s Revenue and Customs (HMRC) has released the following update on the issue of applications for PDA1 certificates under Art. 16 Regulation (EC) 883/2004 via email:
HMRC and the French social security authorities have agreed to review the process by which PDA1 applications under Article 16 of Regulation (EC) 883/2004 from individuals in scope of the Withdrawal Agreement are considered.
The French social security authorities have agreed that individuals who:
• have been UK-insured whilst working in France but their PDA1 has expired and
• have applied to HMRC for an Article 16 exception to extend their previous PDA1 which remains outstanding
should continue to pay UK National Insurance pending further advice from HMRC and the French social security authorities.
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