Guidance

Apply for a certificate to confirm you will pay UK National Insurance while self-employed abroad temporarily (CA3837)

Apply for a certificate to confirm that you only need to pay UK National Insurance contributions if you're a self-employed individual working temporarily in an EU country, Gibraltar, Iceland, Liechtenstein, Norway or Switzerland.

You can use this form if you’re a self-employed individual or their agent.

Use this form if you’re working temporarily in:

  • an EU country
  • Gibraltar
  • Iceland
  • Liechtenstein
  • Norway
  • Switzerland

You should also use this form if you’re going to carry out your self-employed activity on a ship or vessel, flying the flag of an EU country, Gibraltar, Iceland, Liechtenstein, Norway or Switzerland

You cannot apply more than 12 months in advance.

If you are not sure you should fill in this form, use the interactive guidance tool to check which application form you’ll need.

What you’ll need

To complete the form, you’ll need the following information:

  • your country and place of birth
  • your name and details of any previous names
  • which nationalities you hold
  • the address of your self-employed business
  • the type of work you carry out both in the UK and abroad
  • if you’ll be maintaining your UK self-employment whilst working abroad, for example if you’re:

    • keeping your UK business’s office
    • keeping your equipment
    • maintaining your registration
    • continuing to advertise your UK business

You may also need the following details if you:

  • have a husband, wife or partner who has an EU Settlement Scheme status
  • hold a non-UK nationality you got before 1 January 2021
  • hold a right to work in the UK — if you do, you’ll need to know what type of right to work you hold and if you held this right before 1 January 2021
  • have a current right to reside in an EU country, Gibraltar, Iceland, Liechtenstein, Norway or Switzerland, if you do, you’ll need to know if you held this right before 1 January 2021
  • have lived or worked in an EU country, Gibraltar, Iceland, Liechtenstein, Norway or Switzerland before 1 January 2021
  • have been self-employed in the UK for less than 2 months before your start date abroad, if so, you’ll need the start date of your UK self-employment
  • work on a continental shelf area
  • will be resident in an EU country, Gibraltar, Iceland, Liechtenstein, Norway or Switzerland, and if you have dependants living with you who also need healthcare cover — if so, you’ll need the following details for each of your dependants:

    • name
    • date of birth
    • their working status (if they are over 16 years old)

If you work onboard a vessel at sea you’ll need to know which countries flag is flown on the vessel.

If you’re applying for a certificate for a period longer than allowed, you’ll need to attach a signed statement. The signed statement should cover why you want to continue paying UK National Insurance while working abroad and how it’s in your best interest.  This will only apply if you are covered by certain agreements.

Healthcare

If you will be resident in an EU country, Iceland, Liechtenstein, Norway or Switzerland and have a certificate confirming that you pay UK National Insurance when working in that country, you may also be entitled to health cover funded by the UK in your country of residence.

HMRC will consider whether you qualify for UK funded healthcare, and if you do, HMRC will also issue you with a healthcare entitlement certificate (also known as S1).

If you’re an agent

If you’re an agent working on behalf of your client, your client needs to fill in an authorising your agent (64-8) form.

You should submit the completed form with your CA3837 application form.

Applying for an extension to an existing certificate

You’ll need to know the date the existing certificate of coverage expires and any changes in your circumstances since your previous application.

If the total time period for the existing certificate and the extension is longer than allowed for, you’ll need to attach a signed statement. The signed statement should cover why you want to continue paying UK National Insurance. This will only apply if you are covered by certain agreements.

The signed statement should cover why you want to continue paying UK National Insurance while working abroad and how it’s in your best interest.

How to apply

Apply online

You’ll need to apply using one of the following:

  • a Government Gateway user ID and password — if you do not have a user ID, you can create one when you apply
  • an email address

If you’re an agent applying on behalf of your client, you should use your own Government Gateway user ID and password.

You do not have to fill in the form in one go. You can save your answers and return later.

Apply now

Check when you can expect a reply

You can check when you can expect a reply from HMRC about the application that you have submitted.

Published 26 December 2020
Last updated 1 December 2023 + show all updates
  1. The postal form (CA3837) has been removed. The application process for when applying for a certificate of coverage where a healthcare entitlement certificate may also be issued if the applicant qualifies has been updated. A new section has been included so that you can check when you can expect a reply from HMRC after you've applied.

  2. The 'What you'll need' section has been updated. The online form CA3837 has been amended, you no longer have to complete it in one go, you can now save your answers and return later.

  3. An address has been added to send further information if it cannot be included in the online form.

  4. First published.