National Insurance: certificate of continuing liability - working abroad (CA9107)
Use form CA9107 to apply for a National Insurance certificate of continuing liability for work in countries with a social security agreement with the UK.
Ref: CA9107 https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/NICs_iForms/1.0/CA9107i&template=CA9107i.xdp
Use form CA9107 to apply for a certificate of continuing liability for National Insurance if you’re:
- an employer sending employees to work temporarily in a country that has a social security agreement with the UK
- self-employed in the UK and will be self-employed in a country that has a social security agreement with the UK
Before you start
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Related forms and guidance
Employees working abroad
PAYE if your employees work abroad, including applying for exemption in the other country.
New employee coming to work from abroad
PAYE for employees who come to work in the UK, the differences in calculating and making deductions.