Employers – Changes to E101 form
HMRC is making changes to the way employers apply online for an E101 certificate if an employee goes abroad.
In future the forms that a UK employer must complete in such cases will become available usingan online secure form. Employers will no longer be required to register in advance to use the service, as is currently the case.
The online forms necessary to apply for an E101 are:
- Form CA3821 entitled ‘Employer’s questionnaire – working in a EEA or Reciprocal Agreement country’ and
- Form CA3822 entitled ‘Employee’s temporarily posted to another country in the European Economic Area’.
Employers will still be able to apply using the paper versions of the forms.