You or your agent should apply online or by post if you’re sending one or more employees to work temporarily in a country within the EU, Norway, Iceland, Switzerland or Liechtenstein.
How to apply
If your business has been trading in the UK for less than 18 months you will need to include additional information with your application, for example a sample of invoices or contracts from the last 2 months. These can be submitted with your online application or included with your postal application.
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.
A new section has been included so that you can check when you can expect a reply from HMRC after you've applied.
More information about if your business has been trading in the UK for less than 18 months has been added.
The Welsh version of the 'apply by post' form has been updated.
This has been updated following the announcement of the UK’s deal with the EU. Apply to find out if your employee needs to continue paying UK National Insurance contributions while they work temporarily in the EU, Norway, Iceland, Switzerland or Liechtenstein
Changes to clarify that you or your agent can use the online form service or postal form to tell HMRC you're sending your employees to work abroad.
Agent apply online (sign in or setup a Government Gateway account) link added to the page.