Tell HMRC about employees going to work in the European Economic Area (CA3822)

Check which member state's social security legislation applies 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


Tell HMRC when you’re sending employees to work in the EEA. You can either:

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

Employees who work offshore

If your employee works offshore you should send HMRC:

  • the postal form
  • a copy of your or the employee’s mariner’s discharge book

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

Applying online

To apply online, you need a Government Gateway user ID and password. If you do not have a user ID, you can create one when you apply.

Applying by post

Fill in the form on screen, print it, and post to the address on the form.

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

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.