Form

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

Tell HMRC that you're sending employees to work in a country with a reciprocal agreement with the UK for National Insurance purposes.

Documents

Tell HMRC online (sign in using Government Gateway)

Agents - tell HMRC online (sign in using Government Gateway)

Tell HMRC by post (use this version if you can't use the online form)

Details

You or your agent can use the online form service or postal form to tell HMRC that you’re sending your employees to work abroad in a country within the European Economic Area or one that has a reciprocal agreement with the UK for National Insurance contributions purposes. You or your agent should:

  • use the online service if your company has been trading in the UK for more than 18 months
  • fill in the form on-screen, print it off and post it to HMRC if your company has been trading in the UK for less than 18 months (this is because you’ll need to send additional evidence with the form)

To tell HMRC using the online service, 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 service.

Before you start

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

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

Find out more about paying employees working abroad.

Social Security abroad (NI38)
Find out about paying National Insurance contributions to the UK and getting benefits when abroad.

National Insurance if you go abroad
Find out if you need to pay National Insurance when you work abroad.

Published 4 April 2014
Last updated 20 September 2017 + show all updates
  1. 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.
  2. Agent apply online (sign in or setup a Government Gateway account) link added to the page.
  3. Welsh translation added to the page.
  4. An online service is now available.
  5. First published.