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Posted Mon, 18 Dec 2023 19:57:31 GMT by
I am considering an overseas posting to the EU with a UK employer. It is unclear how long this will be for but likely more than 2 years (but not as much as long as 5 years.) My employer and I wish to continue paying UK NICs, so will design the contract so that it aligns with requirements for "Normally working in two or more countries in the EEA". We have two questions: My "Substantial activity" remains in the UK as 100% of my remuneration will come from my UK employer. Given this, does my working time need to be 25%+ in the UK also? (Guidance says and/or to these two requirements.) I am currently ordinarily resident in the UK and have been for the last 24 years. My home for the last 2 years has been with my godfather in London. I am on the electoral role and registered with a GP. I intend for this to remain my home (which will not be rented out and available for me to use while I'm resident in two places). I will continue to make trips back to the UK to maintain family and social ties. Whilst I don't own property, all of my assets are in the UK. Is this sufficient to be considered ordinarily resident in the UK? Many thanks!
Posted Fri, 05 Jan 2024 17:38:08 GMT by
I suspect that the CA8421 may be the best option, however I have read within this forum that you can apply for it for 2 years. Is it renewable after this?
Posted Fri, 19 Jan 2024 09:37:13 GMT by HMRC Admin 25 Response
Hi Amea Koziol
If you are ordinary resident in the UK and you are being sent to work overseas by your employer, they will need to review the application process via form CA3821 and as a worker a CA3822 will be required.
Once your own application is received it will be reviewed and we will reply accordingly based on your circumstances and may ask for further information.
If you need assistance with the application forms, you can contact the National Insurance overseas helpline.
Number - 0300 200 3500
Open
Monday to Friday: 8am to 6pm,  Closed on Saturdays, Sundays and Bank Holidays.
Thank you. 



 
Posted Mon, 22 Jan 2024 09:38:28 GMT by HMRC Admin 21 Response
Hi Amea,
The A1 is issued for up to 2 years at a time, if your circumstances continue beyond the 2 years we will require a new application.
Thank you.

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