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Cross-border workers and NICs

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HMRC has amended its online form CA8421, Apply for a certificate to confirm you pay UK National Insurance when working in 2 or more countries. This applies where the individual is working in two or more countries in the UK, EU, Gibraltar, Iceland, Liechtenstein, Norway or Switzerland. There are two changes:

  • the ‘What you’ll need’ section now covers details about the individual’s right to work in the UK or reside in other countries; and
  • the form can now be saved and returned to later on (rather than having to be completed in one go).
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