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Posted Tue, 06 Feb 2024 11:33:22 GMT by
I'm unsure of the correct process to follow when sending my employees to work abroad in both EAA and non-EAA areas (we send employees to work all over the world). Employees never spend more than a week or so at any destination, and are never out of the UK for more than 2/3 months (maximum) at a time. Do I need to apply for an A1 for each destination each employee will be travelling to throughout the year, or is it possible to get a multi-destination A1? Once we have received the A1 does this then cover the employee for 24 months? Thank you.
Posted Mon, 19 Feb 2024 12:49:13 GMT by HMRC Admin 5 Response
Hi 

The A1 can be issued for a period of up to 2 years.  We ask for the dates you require on the application.  There are 2 application forms that may be relevant for you.  The CA3822 is used to apply when the employee is being posted to another member state, the CA8421 is used when the employee is working in 2 or more member states (we also have the CA9107 when the employee will be working outside of the EU/ EFTA, and in a country we hold a reciprocal agreement with.)

Thanks
 

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