Apply for a certificate of continuing liability for National Insurance
Continue to pay National Insurance contributions in the UK if the country you’ll be working in has a reciprocal agreement with the UK. To do this use form CA9107.
Documents
Details
Use the form to apply for a certificate of continuing liability. You can apply if the non-UK country has a social security agreement with the UK and you’re:
- an employer sending employees to work temporarily
- self-employed in the UK and will be self-employed in that country
If you are not sure you should fill in this form, use the interactive guidance tool to check which application form you’ll need.
How to apply
How to use the online form
If you are:
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an employer, use the online form
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an agent, use the Agents online form
You’ll need to either:
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sign in with your Government Gateway user ID and password (if you do not have a user ID, you can create one when you first try to sign in)
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use your email address to get a confirmation code that you can use to sign in
How to use the print and post form
You will fill this form in online and you cannot save your progress. It is best to get all of your information together before you start.
If the form does not open, contact online services for more help.
Check when you can expect a reply
You can check when you can expect a reply from HMRC about the application that you have submitted.
Related forms and guidance
PAYE if your employees work abroad, including applying for exemption in the other country.
New employee coming to work from abroad
PAYE for employees who come to work in the UK, differences in calculating and making deductions.
Last updated 2 February 2024 + show all updates
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A tool to help you find the application form you'll need has been added to this page.
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A new section has been included so that you can check when you can expect a reply from HMRC after you've applied.
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A link to the apply online CA9107 form has been added.
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The link to the 'Agent apply online' form has been updated.
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Agent apply online (sign in or setup a Government Gateway account) link added to the page.
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First published.