HMRC is able to disregard changes to work location caused solely by the COVID-19 pandemic when determining the applicable legislation for A1 certificate applications for employees and the self-employed. Following discussions with EU social security authorities, HMRC can continue to consider such cases until 30 June 2023 (extended from 31 December 2022).
Employees and the self-employed who do or did not work in the UK – or the EU member state where they normally work – because of the pandemic should provide full details of the circumstances when applying for an A1 certificate.
Read HMRC’s guidance
- National Insurance for workers from the UK working in the EU, Iceland, Liechtenstein, Norway, or Switzerland
- Tell HMRC about employees going to work in the EEA or Switzerland (CA3822)
- Apply for a certificate or document if self-employed in the EU, EEA or Switzerland (CA3837)
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