Updated: Changes to clarify that you or your agent can use the online form service or postal form to tell HMRC you’re sending your employees to work abroad.
You or your agent can use the online form service or postal form to tell HM Revenue and Customs (HMRC) you’re sending your employees to work abroad in a country within the EEA or one that has a reciprocal agreement with the UK for National Insurance contributions purposes. You or your agent should:
- use the online service if your company has been trading in the UK for more than 18 months (you’ll need to log in to your tax account)
- fill in the form on-screen, print it off and post it to HMRC if your company has been trading in the UK for less than 18 months (this is because they need you to send additional evidence with the form)
Before you start
You’ll need to fill in the postal form fully before you can print it. You can’t save a partly completed form so you should gather all your information together before you start to fill it in.
If you’re using an older browser, for example Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.
Related forms and guidance
Find out more about paying employees working abroad.
Social Security abroad (NI38)
Find out about paying National Insurance contributions to the UK and getting benefits when abroad.
National Insurance if you go abroad
Find out if you need to pay National Insurance when you work abroad.
Source: HMRC