Form

Apply for a certificate of continuing liability for National Insurance

Continue to pay National Insurance contributions in the UK if the country you’ll be working in has a reciprocal agreement with the UK. To do this use form CA9107.

Documents

Apply online (sign in using Government Gateway)

Apply online if you're an agent (sign in using Government Gateway)

Apply by post (CA9107)

Details

Use the form to apply for a certificate of continuing liability. You can apply if the non-UK country has a social security agreement with the UK and you’re:

  • an employer sending employees to work temporarily
  • self-employed in the UK and will be self-employed in that country

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

How to apply

How to use the online form

If you are:

  • an employer, use the online form

  • an agent, use the Agents online form

You’ll need to either:

  • sign in with your Government Gateway user ID and password (if you do not have a user ID, you can create one when you first try to sign in)

  • use your email address to get a confirmation code that you can use to sign in

How to use the print and post form

You will fill this form in online and you cannot save your progress. It is best to get all of your information together before you start.

If the form does not open, contact online services for more help.

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.

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, differences in calculating and making deductions.

Published 4 April 2014
Last updated 2 February 2024 + show all updates
  1. A tool to help you find the application form you'll need has been added to this page.

  2. A new section has been included so that you can check when you can expect a reply from HMRC after you've applied.

  3. A link to the apply online CA9107 form has been added.

  4. The link to the 'Agent apply online' form has been updated.

  5. Agent apply online (sign in or setup a Government Gateway account) link added to the page.

  6. First published.