Question to the HM Treasury:

To ask Her Majesty's Government whether there will be a replacement for the social security certificate A1/E101 for self-employed UK citizens working in EEA countries; and, if so, what it will be.

The UK continues to participate in EU social security coordination rules during the transition period, and the self-employed should continue to apply to HMRC for A1/E101 certificates as normal.

Self-employed individuals going to work in the EU, EEA or Switzerland on or after 1 January 2021 who remain subject to UK social security legislation will be entitled to an A1/E101 certificate if they are covered by the Withdrawal Agreement with the EU, the Swiss Citizens’ Rights Agreement or the EEA EFTA Separation Agreement. For those individuals not covered by these agreements, the Government published a mandate on 27 February which sets out its intention to negotiate a future EU-wide agreement on social security coordination, including on which countries’ legislation is applicable.

On 26 October, HMRC published an Agent Update which sets out some of the changes for the self-employed going to work in or coming from the EU, the EEA or Switzerland from 1 January 2021.