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Posted Fri, 09 Aug 2024 22:42:40 GMT by Michael Allen
Hi, I am currently going through the process of applying for a Digital Nomad Visa and one of the steps is to get the CA3821 certificate. Some background, I am the Director of my own Limited company which is a recruitment business placing permanent IT professionals into job roles with companies in the UK and across Europe. I am the only person in the business. I have applied for the certificate and HMRC have come back to me with this: "Thank you for filling in the employer's questionnaire CA3821. An employer must regularly carry out significant activities in the UK. However, we cannot confirm if you do this from the information shown on our records or what you've told us on form CA3821. What you need to do Please send us: • a schedule which lists all invoices issued by the company for work carried out in the UK since 1 July 2023 shows each customer's name and address and the period of the work carried out for each one 2 samples each month of the company's invoices for work carried out in the UK since 1 July 2023 2 copies of contracts with customers each month for work carried out in the UK since 1 July 2023" So point 1, yes I can show them 5 invoices since this date of work I have done when in the UK but some of this has been to UK clients and some has been to European clients - do they only want the UK clients? Point 2, yes I can show the name and address of the customers, period of work is a difficult one as I don't have a set amount of time I just work the job until I find the candidate the customer wants to hire and then will be paid if successful. Point 3, what do they mean by this? Are they looking for 2 invoices per month? I don't have this as I haven't invoiced that much, I have made 5 placements in the time period so only have 5 invoices. Point 4, I can show my terms of business with the clients I have done work with in the year period they have asked for but I can't do two contracts each month as I have only placed candidates with two companies. These questions from HMRC have also confused my Lawyer who hasn't come across this before, I may have made a mistake on my application of saying I am an Employment Agency which is why I have all these further questions? I am a Recruitment Agency dealing only with Permanent Hires. Could this be the issue? Any help would be much appreciated.
Posted Fri, 16 Aug 2024 08:42:52 GMT by HMRC Admin 21 Response
Hi Michael,
Before we can consider issuing an A1, we first must determine that the customer is eligible to receive one, one of the criteria to be eligible is to show that a significant amount of work is carried out in the UK.  If you cannot provide everything that has been requested you should provide as much as you can.  
If you would like to discuss this further you should call the National Insurance helpline and ask that someone call you from the relevant team to discuss further.
National Insurance: general enquiries
Thank you.

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