E101

[wurzel]

I've been asked to complete an E101 form as I'm working in the Channel Islands & the agency have said that they will terminate my contract if I don't do so.
In short, are there any IR35 implications with completing this form?

I've worked abroad a lot before but have never needed one of these in the past. I don't even know what it's for - ISTR in the past that you would fill one in when going on holiday somewhere in Europe so that you would covered if you were to incur any medical expenses.

[cojak]

No it doesn't, and I'm very surprised that you weren't asked for proof of medical insurance while working abroad.

I would use the E101 as a minimum (OK for Jersey, I s'pose) but usually I'd get proper insurance.

[Tarquin Farquhar]

The E101 is applied for on behalf of the Employer for the Employee. If you work through your own Ltd Co, that (as ever) is your employer; and recognising that position has no IR35 implications.

The E101 proves to a client in another country that some entity (your Ltd Co) is actually paying NICs, so they will not be held responsible for paying your social contributions.

You, representing your Ltd Co, have to fill in 2 forms: a CA3821 for the Ltd Co, to get it approved to be able to apply for E101s for its employees; and a CA3822 for the employee.

You find them online, download PDF, fill in, and post. A CA3822 sent with the CA3821 will be processed at the same time (you don't have to wait for approval).

The CA3821 (for the Company) asks for the Company UTR (Universal Taxpayer Reference) and insists that this must be completed. In fact if your Ltd Co does not deal with the CIS scheme, it won't have a UTR and you leave that bit blank.

The CA3822 (for the employee) requires you to state the address in the other country where the work will be performed. If you don't fill that in, they will send the form back to you.

How do I know all this. Grrrr. Don't ask. It has just taken me over 2 months.

BTW, IMHO the government is out of order here: the E101 testifies that some company is paying your NICs. If that assertion is true, ISTM that you have a right to obtain an E101, without need to specify for example where if anywhere the work if any is to be done. But that's government: we work for them.

[cojak]

Somehow I think that your knowledge has been learnt though blood, sweat and tears!

[wurzel]

You, representing your Ltd Co, have to fill in 2 forms: a CA3821 for the Ltd Co, to get it approved to be able to apply for E101s for its employees; and a CA3822 for the employee.

I've actually been asked to fill in 1 form - CA3837 for "when a self employed person goes to work in the European Economic Area".

[Tarquin Farquhar]

I've actually been asked to fill in 1 form - CA3837 for "when a self employed person goes to work in the European Economic Area".

Are you actually Self-Employed? I am afraid that I made an assumption there, since most of us here are either employees of a Ltd Co that we own, or are employees of an Umbrella Company.

[wurzel]

Are you actually Self-Employed? I am afraid that I made an assumption there, since most of us here are either employees of a Ltd Co that we own, or are employees of an Umbrella Company.

No, I'm not, that's why I'm confused. The agency told me to use this form.

[Tarquin Farquhar]

No, I'm not, that's why I'm confused. The agency told me to use this form.

Please tear off this form TAR101 and present it to your agency:




.................................................. ............................................
You are a bunch of idiots.

Signed
Tarquin Farquhar

[wurzel]

Please tear off this form TAR101 and present it to your agency:




.................................................. ............................................
You are a bunch of idiots.

Signed
Tarquin Farquhar

Unfortunately, my contract will be terminated in 5 days if I don't get it sorted out. My fault really, I knew it had to be done but completely forgot about it; been so busy sorting out client's website!

[Tarquin Farquhar]

Unfortunately, my contract will be terminated in 5 days if I don't get it sorted out. My fault really, I knew it had to be done but completely forgot about it; been so busy sorting out client's website!

Sorry, not funny. I too was getting bad stuff from the agency.

If you are going through your Ltd Co, then you do it as I said above. All I can suggest is that you give them copies of the forms you send to HMRC; and perhaps a recent payslip to prove NICs paid. And talk to them.