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HMRC internal manual

National Insurance Manual

Special Cases: International: Going to or Coming from Abroad: EEA Regulation 1408/71 (before 1 May 2010): self-employed in 2 or more Member States

Article 14a.2 of Council Regulation [European Economic Community (EEC)] No. 1408/71

If a person is normally self-employed in 2 or more Member States, liability is determined by either

  • their country of habitual residence if they carry on the activity there or, if not,
  • the Member State in which they pursue their main activity.

Forms E101 will be issued for such workers. NIC&EO International Caseworker deals with requests for forms E101 where there is a UK liability.