HMRC update guidance for workers coming to the UK from the EEA or Switzerland

Released 12 February 2021

HMRC have updated their National Insurance guidance for workers coming to the UK from the EEA or Switzerland.

The guidance has been updated to reflect that all EU member states have expressed their wish to opt in to apply the detached worker provision. This means that individuals coming to work temporarily in the UK (and their employers) should apply for a certificate or document from the social security organisation in the EU member state they are coming from.

View the updated guidance.

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