ÀÏ˾»úÎçÒ¹¸£Àû

International social security administration

Produced by
Employment Tax
Guidance

International social security administration

Produced by
Employment Tax
Guidance
imgtext

How to apply for certificates

Requests for A1s or other certificates of coverage or continuing liability are usually made by the employer or their agent. They need to be made to HMRC Newcastle. The full address is:

HM Revenue & Customs
PT Operations North East England
International Caseworker
BX9 1AN
Telephone enquiries can now only be made via the general HMRC helpline numbers
Contact by email is usually not possible, although, on occasions, an official may provide an email address

Whilst applications can be made online, some certificates are still requested by post. Where an online application is made and a 64-8 authority form is required, this can be attached to the application as announced in the August 2022 employer bulletin. There is a series of application forms depending on the type of certificate being requested and they are readily available on the GOV.UK website. The majority of these can now be submitted using the Government Gateway rather than physical applications being made. Leaflet NI38 ‘Social

Access this article and thousands of others like it
free for 7 days with a trial of Tolley+™ Guidance.

Powered by
  • 22 Jun 2023 11:21

Popular Articles

Bad debts

Bad debtsBad debts usually arise where goods or services have been provided to a customer, for which payment has not been received within a reasonable or specified time period, or for which the customer is unable to pay. It is necessary to determine the quantum of relief that can be claimed for bad

14 Jul 2020 15:34 | Produced by Tolley Read more Read more

Ministers of religion

Ministers of religionMost ministers of religion or members of the clergy are either office-holders or employees and so their earnings are taxable under ITEPA 2003 as employment income and are subject to Class 1 National Insurance.For the purposes of the tax system, a minister does not have to belong

14 Jul 2020 12:14 | Produced by Tolley Read more Read more

Repairs and renewals

Repairs and renewalsThe key consideration in determining whether expenditure on repairs and renewals is allowable as a deduction for tax purposes is whether it is capital or revenue in nature. In some cases, it can be relatively straightforward to identify revenue repairs. HMRC provides the

14 Jul 2020 13:23 | Produced by Tolley Read more Read more