Tell HMRC about employees going to work in the EEA (CA3822)

Find out from HMRC which member state's social security legislation will apply if you send employees to work in the European Economic Area (EEA).


Tell HMRC online (sign in using Government Gateway)

Agent online form (sign in using Government Gateway)

Tell HMRC using the postal form


Let HMRC know when you’re sending employees to work in the EEA, so that we can determine which member state’s social security legislation will apply. You can:

  • use the online form
  • fill in the form on-screen, print it off and post it to HMRC

To tell HMRC online, you need a Government Gateway user ID and password. If you do not have a user ID, you can create one when you use the online form.

If this is the first time your company has contacted us about sending employees to another country you should also fill in form CA3821.

If you use the online form, you’ll get a reference number that you can use to track the progress of your form. To tell HMRC you’ll need to have your Unique Taxpayer Reference number (UTR) or VAT reference number in your Business Tax Account. You can add this from your account homepage.

If you carry out offshore work on a ship, you’ll need to use the postal version of this form. This is because you’ll need to include a mariner’s discharge book and questionnaire. Fill in the form and send this together with the mariners questionnaire and a copy of yours or the employee’s mariner’s discharge book to Marine National Insurance contributions office at the address shown on the mariner’s questionnaire. If you submit the form this way, you cannot track its progress on line.

Email HMRC to ask for this form in Welsh (Cymraeg).

Before you start using the postal form

If you’re using the postal form and your browser is an older one, for example, Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.

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

National Insurance: Working in two or more countries in the EEA (CA8421i)
Use form CA8421i if you normally work in 2 or more countries in the EEA.

Tell us if you’re sending employees to work abroad (CA3821)

Published 4 April 2014
Last updated 12 January 2017 + show all updates
  1. Agent apply online (sign in or setup a Government Gateway account) link added to the page.
  2. Re-introduced the email channel to contact HMRC if you're sending employees to work in the European Economic Area (EEA).
  3. An online service is now available.
  4. First published.