Published 4 April 2014
Last updated 20 January 2023
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20 January 2023
More information about if your business has been trading in the UK for less than 18 months has been added.
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13 January 2021
The Welsh version of the ‘apply by post’ form has been updated.
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26 December 2020
This has been updated following the announcement of the UK’s deal with the EU. Apply to find out if your employee needs to continue paying UK National Insurance contributions while they work temporarily in the EU, Norway, Iceland, Switzerland or Liechtenstein
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20 September 2017
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.
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12 January 2017
Agent apply online (sign in or setup a Government Gateway account) link added to the page.
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6 June 2016
Welsh translation added to the page.
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22 December 2015
An online service is now available.
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4 April 2014
First published.
