HMRC will continue to be able to consider cases where work location changes, caused solely by the Covid-19 pandemic, are disregarded for the purposes of issuing certificates of continuing liability to UK NICs, reports the ICAEW.
The deadline for considering such cases has been extended to 30 June 2023 (extended from 1 December 2023) following discussions with the EU (and confirmed by the OTS in its report on hybrid and distance working).
The certificates (also known as A1 certificates) are issued by HMRC as evidence that the employee or self-employed individual is liable to NICs in the UK, and therefore does not need to pay equivalent social security contributions in the country in which they are working for the relevant period.
HMRC’s main guidance page notes the following: ‘If you normally work in the UK or the EU and your work location has changed temporarily because of coronavirus (COVID-19) travel restrictions, HMRC can consider your individual circumstances to decide if you should pay National Insurance contributions in the UK. You should include details of any COVID-19 restrictions when applying for a certificate.’
HMRC will continue to be able to consider cases where work location changes, caused solely by the Covid-19 pandemic, are disregarded for the purposes of issuing certificates of continuing liability to UK NICs, reports the ICAEW.
The deadline for considering such cases has been extended to 30 June 2023 (extended from 1 December 2023) following discussions with the EU (and confirmed by the OTS in its report on hybrid and distance working).
The certificates (also known as A1 certificates) are issued by HMRC as evidence that the employee or self-employed individual is liable to NICs in the UK, and therefore does not need to pay equivalent social security contributions in the country in which they are working for the relevant period.
HMRC’s main guidance page notes the following: ‘If you normally work in the UK or the EU and your work location has changed temporarily because of coronavirus (COVID-19) travel restrictions, HMRC can consider your individual circumstances to decide if you should pay National Insurance contributions in the UK. You should include details of any COVID-19 restrictions when applying for a certificate.’
