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Employees working abroad: HMRC introduces new intelligent “gForm"


Published: 08 Mar 2023 Update History

HMRC releases new application form for a certificate confirming that an employee pays UK national insurance contributions (NIC) when working abroad.

HMRC has introduced a new intelligent customer-facing “gForm” for detached workers who are employees (CA3822). This replaces the previous “iForm” when applying for a certificate from HMRC that proves the individual is paying UK NIC (known as form A1).

A “detached worker” is an employee who works for an organisation in one country (their home country) and is sent to work temporarily in another territory (the host country).

The gForm is designed to streamline the application process. It has been built based on taxpayer and agent feedback.

The new gForm can be accessed here. There is also a new an email validation service to allow quicker access for taxpayers without a Government Gateway or Business Tax Account.  

A print and post form is still available.

HMRC is working to update other A1 application forms and guidance. HMRC intends to test the changes with users. Their feedback will be used to further improve its products, where possible.

Research report published

HMRC recently published a research report: Usage and experience of the certification process for continuing liability to UK social security contributions. The report explores customer experience and understanding of the application process for a certificate of continuing liability to UK NIC (form A1). 

This research explored areas for improvement in the application process. Some suggested improvements, such as being able to attach supporting documents to application forms, have been implemented.

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