David

Hi, I have gone through all the posts in this forum, thank you for all the clarifications provided by HMRC. I understand that the main step for someone going to work in Spain with a contract with a UK company is to file a P85. My employer will then receive a new tax code indicating that they shouldn't deduct UK tax from my salary. They will however continue to deduct class 1 National Insurance. My questions concern the "certificate" for National Insurance mentioned in some gov.uk pages (https://www.gov.uk/national-insurance-if-you-go-abroad , https://www.gov.uk/guidance/national-insurance-for-workers-from-the-uk-working-in-the-eea-or-switzerland ): 1) Is this certificate compulsory, on top of the P85 form ? 2) If this certificate is not compulsory, is there anything else my employer needs to do on the social security front, beyond continuing to deduct class 1 National Insurance ? (e.g do they need to create an entity in spain to pay social security contributions there)