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ESG Diligence: The Key To Sustainable M&A Transactions
AAB / Blog / Brexit and the A1 Application Process – What’s Changed?
BLOG26th May 2021
As discussed in our Blog “Brexit and National Insurance – rules from 1 January 2021”, A1 certificates continue to be obtained for posted workers so that UK resident employees and employers can remain within the UK National Insurance system and exempt from local social security contributions whilst working in countries within the EU, Iceland, Liechtenstein, Norway or Switzerland. Following the UK’s exit from the EU, although the new agreement in this respect is almost a direct replica of the previous regulations, the application process for obtaining such coverage has seen some changes.
As part of the A1 process, additional questions have been included in HM Revenue & Customs (HMRC) application form. It would seem HMRC are trying to identify any connections that UK employees have to any of the above-mentioned countries, as well as getting a better understanding of the employee’s history of working, and/or living, overseas.
HMRC’s guidance as to how to complete these additional questions does not provide much detail with regard to the periods/years to cover and it is hoped that further clarity and updated guidance will be released to assist with the application process. It is understandable that employees may be reluctant to share some of the information without a better understanding of why it is required. Meantime, a practical approach should be taken to ensure that the appropriate A1 form is issued by HMRC and coverage is provided for these employees, and employers, when posted overseas.
Should you require any advice or assistance in relation to the above, please contact Karen Groat, Kris Walker or your usual AAB contact.
How AAB can help you with
If you’re facing multi-jurisdictional challenges around global mobility, tax, employer responsibilities, accounting or other issues, we’ll save you the hassle of searching for international advice – the right people are already available in our expert teams and across our Reach Network. AAB works with multinational clients across the globe, so it’s only logical that we have a comprehensive and highly effective support network that work alongside our International teams to serve them, wherever in the world they operate.
Accurate, efficient handling of payroll functions and employment tax are fundamental to your success. We help you get them right – easing your workload, ensuring compliance in the UK and globally, and keeping your employees satisfied. Our comprehensive services for payroll and employment taxes address all these issues and help you operate efficiently, confidently and compliantly. Whatever the size of your business, from start-up to global player, all the services you require from us will be tailored to your specific needs and integrated to provide seamless support.
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