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Reciprocal/EEA National Insurance agreement

11 October 2010
Issue: 4276 / Categories: News , Income Tax
Amendments to employer online applications

From 11 November 2010 HMRC will change the way that employers apply online for E101 certificates when sending employees to work in a European Economic Area country or a country which has a reciprocal agreement with the UK for National Insurance purposes.

It will no longer be necessary to apply by logging onto the ‘Do it online’ service.

Instead employers will have to apply online using a secure form and will not need to register in advance. 

It is still possible to apply on paper using forms CA3821 and CA3822.
 

Issue: 4276 / Categories: News , Income Tax
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