HMRC has confirmed via its Expat Forum that it is withdrawing postal application forms for three certificates of coverage from 1 December 2023. These are forms used to apply for a certificate which confirms that an individual is paying UK NICs. The forms have been replaced by digital versions. HMRC also recently updated the process for taxpayers who only live or work in the UK and need to prove they are subject to UK social security legislation. The following three certificates are affected:
CA8421: Apply for a certificate to confirm you pay UK National Insurance when working in two or more countries;
CA3822: Apply for a certificate confirming an employee pays UK National Insurance when working abroad; and
CA3837: Apply for a certificate to confirm you will pay UK National Insurance while self-employed abroad temporarily.
Form CA8421 can also be used if an individual only lives or works in the UK but needs evidence that they are subject to UK social security legislation. For example, the form can be used if asked for proof when selling or renting a property in the EU, Gibraltar, Iceland, Liechtenstein, Norway or Switzerland.
HMRC has confirmed via its Expat Forum that it is withdrawing postal application forms for three certificates of coverage from 1 December 2023. These are forms used to apply for a certificate which confirms that an individual is paying UK NICs. The forms have been replaced by digital versions. HMRC also recently updated the process for taxpayers who only live or work in the UK and need to prove they are subject to UK social security legislation. The following three certificates are affected:
CA8421: Apply for a certificate to confirm you pay UK National Insurance when working in two or more countries;
CA3822: Apply for a certificate confirming an employee pays UK National Insurance when working abroad; and
CA3837: Apply for a certificate to confirm you will pay UK National Insurance while self-employed abroad temporarily.
Form CA8421 can also be used if an individual only lives or works in the UK but needs evidence that they are subject to UK social security legislation. For example, the form can be used if asked for proof when selling or renting a property in the EU, Gibraltar, Iceland, Liechtenstein, Norway or Switzerland.
