HMRC has updated its webpage containing NIC form CA3821 which needs to be completed when sending employees to work abroad.
Employers or agents can use either the online form or postal form to tell HMRC that employees are being sent to work abroad in a country within the EEA or one that has a reciprocal agreement (RA) with the UK for NIC purposes.
Form CA3822 must be submitted for every employee each time they are sent to work in another EEA country. Submit form CA9107 each time an employee is sent to work in another RA country.
Employers (or agents) should: