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.