Personal tax – form

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.

Document

Detail

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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You’ll need to fill in the form fully before you can print it. You can’t save a partly completed form so we suggest you gather all your information together before you begin to fill it in.

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.