National Insurance and social security: updated post-Brexit transition guidance from HMRC

Published on: 12 February 2021

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Specialist Tax Regulatory Materials

Article summary

HMRC has published updated guidance for stakeholders. Subjects covered in this guidance include social security contributions and UK National Insurance contributions. The guidance now reflects that EU Member States have opted in to apply the detached worker provision. Individuals who intend to work temporarily in the UK should therefore apply for a certificate or document from the social security organisation in the EU Member State they are coming from. While the Brexit transition/implementation period ended at 11 pm on 31 December 2020 (IP completion day), the government continues to issue new and updated Brexit webpages and guidance documents on the associated legal and practical changes. Further guidance may be issued post-IP completion day, so stakeholders are advised to monitor these pages for updates.

Jurisdiction(s): England, Northern Ireland, Scotland, Wales, European Union and Switzerland

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