Apply for a certificate to confirm you pay UK National Insurance when working in a country that has a social security agreement with the UK (CA9107)

Ask HMRC to confirm you only pay UK National Insurance contributions whilst working in a country which has a social security agreement, also known as a reciprocal agreement with the UK.

You can use this form to apply for or extend a certificate of coverage if you’re:

• an employer
• an employee
• self-employed
• an agent acting on behalf of an employer
• an agent acting on behalf of an employee

Use this form if you are going to work in:

• Barbados
• Bermuda
• Canada
• Chile
• Israel
• Jamaica
• Japan
• Jersey
• Guernsey
• Mauritius
• the Philippines
• Republics of former Yugoslavia (the Republics of Bosnia-Herzegovina, North Macedonia, Serbia, Montenegro and Kosovo)
• South Korea
• Turkey
• USA

If you’re going to work in an EU country, Gibraltar, Iceland, Liechtenstein, Norway or Switzerland or are not sure you should fill in this form, check which application form you’ll need.

What you’ll need

To complete the form you’ll need the following information:

• your name, and details of any previous names
• National Insurance number, nationality details and date of birth
• where you are ordinarily resident
• employment or self-employment information, including relevant addresses
• if working on a vessel at sea:
  • the name of the vessel
  • which country’s flag it flies

Authorising an agent

An agent must be authorised to apply for, or extend, a certificate of continuing liability on behalf of a client.

The completed form must be submitted with the CA9107 application form.

If you’re applying for an extension to an existing certificate

You’ll need to know:

• the date the existing certificate of coverage expires
• any changes in your circumstances since the previous application

If the total time period for the existing certificate and the extension is longer than allowed, a signed statement will need to be attached.

The signed statement should cover why you want to continue paying UK National Insurance while working abroad and how it’s in your best interest. This will only apply if you are covered by certain agreements.

Apply online

To complete the form, you’ll need to:

• sign in with your Government Gateway user ID and password (if you do not have a user ID, you can create one when you first try to sign in)
• use your email address to get a confirmation code that you can use to sign in

Apply now

Check when you can expect a reply

You can check when you can expect a reply from HMRC about the application that you have submitted.

Source: HM Revenue & Customs