If you are going from the UK to work or live abroad or have worked or lived in the UK but now live outside the UK, NIC&EO International Caseworker (formerly HMRC CAR Residency Newcastle) can provide you with the following services:
HM Revenue & Customs (HMRC) can tell you if you have to pay UK National Insurance contributions for any period that you have worked, or will work, outside the UK as either an employee or a self-employed person.
If you do have to pay UK National Insurance contributions for a period when you are working outside the UK:
These certificates mean that you will not normally have to pay contributions to the other country's social security scheme.
You should apply for the certificate before you go. It is possible to issue certificates retrospectively but applying as early as possible helps HMRC make the process as simple as possible for you and can prevent complications that arise if you apply for certificates a long time after the work abroad has started.
Our website National Insurance for people going abroad gives information on the basic National Insurance rules for people working abroad and their employers.
You can read about new EU social security rules that operate from 1 May 2010 (see link below).
You can read about the basic rules for people who are self-employed (see link below).
Important Information for self-employed persons going to European Economic Area countries.
HMRC can tell you if you can pay UK Voluntary National Insurance contributions for a period spent outside the UK and how much you need to pay.
Voluntary National Insurance contributions are paid to protect entitlement to UK National Insurance benefits such as basic State Pension.
There are special agreements with European Economic Area (EEA) countries and Reciprocal Agreement Countries about benefits.
There are special agreements with European Economic Area countries and countries with which the UK has a Reciprocal Agreement on Social Security about benefits. There are leaflets that tell you more and we would advise that you read them first before you decide whether to pay. If you do decide to pay then you should complete the application form at the back of the leaflet:
If you are a mariner you can find further information about your National Insurance position on our National Insurance for mariners pages.
From 31 October 2010 all state Retirement Pension forecasts will be issued by the Department for Work and Pensions (DWP) - The Pension Service.
If you would like to apply for a state Retirement Pension forecast you should contact the State Pension forecast service. For further information you can also visit the Directgov website and find out about the State Pension forecasts and how to get one.
Getting a State Pension forecast (Opens new window)
All these forms are in PDF format. To view a PDF document you must have Adobe Acrobat Reader installed on your machine. If you require this material in large print or Braille please contact HMRC International Caseworker.
You can fill in some of these forms on screen and print out the completed form. However, you cannot save a copy of the completed form to your hard disk, and the form cannot be sent online.
Whether you choose to fill in the form on screen or complete it manually, the hard copy must be signed and the form sent to HMRC in the post.
Form |
Description |
|---|---|
Social Security Abroad |
|
| National Insurance contributions - for employers whose
employees are going to work in a European Economic Area (EEA) |
|
| National Insurance contributions - for employers whose
employees are going to work in a Reciprocal Agreement country |
|
National Insurance contributions - application for form
A1 or E101 -when employees are going to work abroad |
|
National Insurance contributions - application for form
A1 or E101 when a self-employed person goes to work in the European
Economic Area (EEA). |
|
Application for form A1 or E101 when an employee is employed in two or more countries of the EEA |
|
Application for certificate of continuing liability for groups of performers and crew (employed persons) |
|
Application for certificate of continuing liability for groups of performers and crew (self-employed persons) |
|
Application for certificate E106, E109 or other portable health form. |
You can request other leaflets not available for download by filling in a simple form below.
If you are abroad and need help with an enquiry about the payment of benefits, you should contact:
Department for Work and Pensions
Pensions Service
Tyneview Park
Whitley Road
Benton
Newcastle upon Tyne
NE98 1BA
UK
Further information is available from the Directgov website (opens new window).
If you are going to live or you are living in another European Economic Area (EEA) country (see list below) after employment in the UK and you make a claim to benefit under that country's scheme, under certain circumstances your UK National Insurance contributions may help your claim.
If a record of your UK National Insurance contributions is needed by the authorities in the other country to decide your claim they will contact the HM Revenue & Customs NIC&EO International Caseworker on your behalf to obtain details of your UK National Insurance contributions record.
The foreign authority may, exceptionally, ask you to get one of the following certificates:
If the foreign authority asks you for one of these forms, please complete form CA 3916 (PDF 69K) and return it to the address shown on the front. It would be useful if you could send copies of your last payslip and any P60 certificates you hold with the CA3916 when making your application. This is because it may be necessary to get in touch with the employers you used to work for in the UK before a certificate can be sent.
Please note your claim will be decided using the other country's rules: it will not be decided under UK rules. You should also note that forms U1 and E301 do not give you any automatic right to receive unemployment benefit in another EU country.
Austria
Belgium
Bulgaria
Cyprus
Czech Republic
Denmark
Estonia
Finland
France
Germany
Greece
Hungary
Iceland
Republic of Ireland
Italy
Latvia
Liechtenstein
Lithuania
Luxembourg
Malta
Netherlands
Norway
Poland
Portugal
Romania
Slovakia
Slovenia
Spain
Sweden
Switzerland*
* Switzerland is not a member of the EEA, but as a result of an agreement with the EU that came in on 1 June 2002, the EU rules on social security also largely cover Switzerland.
Barbados
Bermuda
Bosnia-Hercegovina
Canada
Croatia
Guernsey
Israel
Jamaica
Japan - further details of the Japan Reciprocal
Agreement
Jersey
Macedonia
Mauritius
Montenegro
New Zealand
Philippines
Republic of Korea - further details of the Republic
of Korea Reciprocal Agreement
Serbia
Turkey
USA
Yugoslavia *
*The Slovenia part of the Yugoslavia Reciprocal Agreement has been superseded by the European Community Regulations.
Please see the Department for Work & Pensions website (opens new window) for full details of our Social Security agreements with other countries.
If you wish to order leaflets not available for download please fill in your details below and click on the 'SUBMIT FORM' button.
This helpline answers queries regarding National Insurance and health care provisions (for people under State Pension age) and certificates of coverage for those who live or work abroad.
Open from 8.00 am to 5.00 pm, Monday to Friday (closed weekends and bank holidays) on Tel 0191 203 7010.
Tel: +44 191 203 7010
For customers who are unable to call during our opening hours, you may leave a message on the answering service and HMRC will return your call the next working day.
HM Revenue & Customs
NICO International Caseworker
Room BP1301
Benton Park View
Longbenton
Newcastle upon Tyne
NE98 1ZZ
UK
If you email, HMRC will endeavour to answer your query as quickly as possible. Please note that internet email is not secure. This means HMRC will only reply by email where it is felt your confidentiality will not be breached. Otherwise, an email will be sent to you to explain that HMRC will be replying fully by letter or by telephone.
If you cannot find what you are looking for on the website, or if there is any doubt, please contact the Online Service Helpdesk by email or Tel 0845 605 5999.
Open from 08:00am to 8.00pm seven days a week (closed Christmas Day,
Boxing Day and New Years Day).
Minicom 0845 366 7805
Fax 0845 366 7828
