ICAEW.com works better with JavaScript enabled.


A1 certificates: pandemic-related changes to work location can still be disregarded


Published: 11 Jan 2023 Update History

A1 certificates are issued by HMRC for employees and the self-employed working across borders as evidence that the worker does not need to pay social security contributions in another country.

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




The Tax Faculty

ICAEW's Tax Faculty is recognised internationally as a leading authority and source of expertise on taxation. The faculty is the voice of tax for ICAEW, responsible for all submissions to the tax authorities. Join the Faculty for expert guidance and support enabling you to provide the best advice on tax to your clients or business.

More support on tax

ICAEW's Tax Faculty provides technical guidance and practical support on tax practice and policy. You can sign up to the Tax Faculty's free enewsletter (TAXwire) which provides weekly updates on developments in tax.

Sign up for TAXwireJoin the Tax Faculty

More from the Tax Faculty

Latest news
Making tax digital image

Stay up to date with the latest developments in tax by signing up to the Tax Faculty's weekly e-newsletter

Practical guidance

Comprehensive support for Tax practitioners each month from the Tax Faculty and expert contributors.

Technical support
Tax Faculty image

Expert advice from the Tax Faculty's technical managers on all the developments in tax policy and practice.