Form E101

[The Spartan]

Hi everyone

I did a search and read through a number of threads and nothing is any clearer, I doubt my situation is unique either so I've come to seek the wisdom of the CUK denizens. Currently I'm non-resident as I've been in Switzerland for a full tax year, I leave Friday and return to the UK for a week my company has been incorporated and is ready to go. I have been contacted by a UK company to do some training for their client based back in Zurich for roughly 4 weeks I'll be done by the end of May for definite.

Question is do I need a E101 as I will be paid by the UK company not the Swiss and if so how long does it take to obtain one and is there set criteria to meet in order to be eligible for one?

I appreciate any comments that I may find helpful as after sorting out the registration process with the Swiss authorities I'm all out of brainpower at the moment

[stek]

Form E101

I think the E101 has gone hasn't it? It's EHIC now I think?

[stek]

Form E101

I think the E101 has gone hasn't it? It's EHIC now I think?

Forget that, I was confusing it with E111

[Sue B]

Hi Spartan,

I would be happy to assist, if perhaps we could liaise via PM or email, as i have some further questions for you.

Generic info next, E101 is now an A1/A2 certificate. It is required if you wish to pay your NI in your home country, and wherever that is, it must be your habitual residence. Habitual residence for NI and tax residence are two different things and there are circumstances when you can be non resident in the UK for tax purposes and remain habitually resident in the UK for NI.

Problems can occur when a Ltd Co applies for the A1 on behalf of its only employee, as there needs to be a significant trading presence back in your habitually resident home, and if you are the company, and you are not there, the signiciant trading presence is difficult to prove.

HTH

Sue