Personal tax – form

National insurance: employees going to work in the European Economic Area (CA3822)

Use the online form service if you're sending employees to work in the European Economic Area (EEA) to find out which member state's social security legislation will apply.

Documents

Detail

Let HM Revenue and Customs (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 service (sign into, or set up a Government Gateway account)
  • email the form (no sign in)
  • fill in the form on-screen, print it off and post it to HMRC

If you use the online form, you’ll get a reference number that you can use to track the progress of your form.

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 can’t track its progress on line.

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 can’t 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.