TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Application for form E101/E106 for International Transport Workers Employed in Two or More Countries of the EEA

A new application form CA8421(A) is available for International Transport workers when they are working in two or more EEA countries.

As a general rule, a person is insurable for national insurance purposes in one EEA State only. Generally, employment is insurable in the State in which it takes place. However, if an employee who is posted from the UK to work in another EEA State, then he/she may be entitled to apply for an E101 Certificate under EU Regulations. The form E101 is proof that the employee remains within the UK National Insurance system and that the employee will not be required to pay National Insurance or similar contributions in other EEA countries.

The new form is available at http://www.hmrc.gov.uk/forms/2009/ca8421a.pdf