The A1 certificate from HMRC, start to finish

The A1 is what lets a UK employee keep paying UK National Insurance instead of roughly 37% Spanish social security — and it is the slowest document in the whole DNV file. Here is how to get it, how to answer the CA3822, and what to do when it expires.

Published 2026-10-17 · see what changed · Written from first-hand experience

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The one-line version. Your employer files CA3821 once, you file CA3822, and HMRC issues an A1 that lets you keep paying UK National Insurance instead of Spanish social security. HMRC says ten weeks. In 2025–2026 it is realistically 15 to 27 weeks, so start four to five months before you intend to move.

What the A1 certificate actually does

The A1 is a portable document issued by HMRC under the Protocol on Social Security Coordination attached to the post-Brexit UK–EU Trade and Cooperation Agreement (Articles SSC.10 to SSC.16, the ‘Detached Worker’ rules). It certifies that you remain within the UK social security system while working in another country.

For a UK employee on the Spanish Digital Nomad Visa this matters twice over:

It is worth being precise about what the A1 does not do. It covers you, the worker, only. It does not cover your spouse or your children. On an A1-only path your partner needs their own private health insurance. An S1, which is a different document, can extend to dependants registered with the INSS.

CA3821 and CA3822 — who files what

Two forms, filed by two different people, in order. This trips up more applicants than any other part of the process, usually because the employee tries to file everything themselves and stalls.

FormFiled byWhat it establishesWhen
CA3821Your employerRegisters the business and establishes employer-side eligibility to send workers abroadFirst. Only needs doing once per employer.
CA3822You, the employeeApplies for the A1 for your specific postingAfter CA3821 has gone in

Both are submitted online through the Government Gateway. The print-and-post versions were withdrawn in December 2024, so any guide telling you to post a paper CA3822 is out of date. If your employer has previously sent staff to the EU they may already have filed a CA3821, in which case you can go straight to the CA3822.

If your employer is reluctant. The CA3821 is a short administrative form and carries no cost or liability for the business. What employers actually worry about is corporate tax exposure in Spain, which is a separate question — see permanent establishment risk for the binding ruling that addresses it, and the employer letter for the wording that documents it.

How to answer the CA3822 questions

The form is not long, but several answers materially affect what you get back.

The 15–27 week reality, and how to work around it

HMRC publishes a ten-week processing time for A1 applications. Through 2025 and into 2026 that target has been missed consistently; 15 to 27 weeks is the realistic planning assumption. This single fact reshapes the whole timeline, because almost everything else in a DNV application can be turned around in weeks.

Two practical consequences:

  1. Start the A1 first, not last. It is the longest pole in the tent. Brief your employer and get the CA3821 filed in month one, before you order a single apostille.
  2. You do not necessarily have to wait for it. If the A1 is delayed past your move date — entirely plausible on current timescales — you can lodge the DNV application with the CA3822 submission receipt plus a responsible declaration committing to UK social security compliance, with the A1 itself to follow. UGE-CE has accepted this in practice. It is not guaranteed, and it is a conversation to have with your Spanish lawyer, but it means a slow HMRC does not automatically cost you a visa slot.

The 24-month cliff — plan for it now

The TCA imposes a hard 24-month maximum on Detached Worker A1s. Article 16-style mutual exceptions, which extend coverage beyond the cap by agreement between the two states, are increasingly difficult to obtain and should not be assumed.

This creates an awkward mismatch worth understanding before you go: the UGE-CE in-country route gives you a three-year residence permit, but your A1 covers a maximum of two years. There is a gap by design, and you need a plan for it. The three realistic options:

OptionWhat it involvesRough cost
Register the employer in SpainYour UK employer registers with the Tesorería General de la Seguridad Social as a foreign employer without permanent establishment, then contributes normally~€2,000 setup, then ~30.6% employer-side and ~6.5% employee-side — roughly 37% of gross
Employer of RecordDeel, Remote, Velocity Global, Multiplier and similar become the legal employer in Spain€500–€800/month in service fees, on top of full Spanish employment costs
Leave, or switch to autónomoExit Spain, or move to self-employed statusAwkward: the DNV employee track requires bona fide employment, so autónomo is not a clean substitute
Raise this with your employer before you move, not in month 23. The honest framing is that the arrangement is cost-neutral for two years and then costs roughly a third of your salary on top, unless they are willing to use an EOR. An employer who hears that at the outset can plan. An employer who hears it with a month’s notice tends to say no.

If you have no degree: proof of employment history

Slightly adjacent, but it comes up in the same conversation. DNV eligibility requires either a relevant degree or three years of related professional experience. If you are evidencing experience rather than a degree, HMRC’s employment history service at gov.uk/get-proof-of-employment-history produces an official record you can use. Like the A1, it is a government-side request with its own queue, so it belongs in month one alongside the CA3821.

A1 checklist

Next: the employer letter that won’t get rejected, or choosing between the London consulate and UGE-CE.

A1 certificate FAQ

How long does the A1 certificate take from HMRC?

HMRC publishes a ten-week processing time, but through 2025 and 2026 that has been missed consistently. Plan for 15 to 27 weeks and start the process four to five months before you intend to move to Spain.

Who fills in the CA3821 and who fills in the CA3822?

Your employer files the CA3821, which registers the business and establishes employer-side eligibility. You then file the CA3822 as the employee for your specific posting. Both go through the Government Gateway; the print-and-post versions were withdrawn in December 2024.

Can I apply for the Spanish DNV before my A1 arrives?

In practice yes. You can lodge the application with the CA3822 submission receipt plus a responsible declaration committing to UK social security compliance, with the A1 to follow. UGE-CE has accepted this, but it is not guaranteed and you should confirm the approach with your Spanish lawyer.

Does the A1 cover my spouse and children?

No. The A1 covers the worker only. Your spouse needs separate private health insurance on an A1-only path. An S1 is a different document and can extend to dependants registered with the INSS.

What happens when the A1 expires after two years?

The Trade and Cooperation Agreement caps Detached Worker A1s at 24 months. After that you either register your UK employer with the Spanish Tesoreria General de la Seguridad Social as a foreign employer without permanent establishment, move to an Employer of Record, or leave Spain. Employer-side Spanish contributions run around 30.6% of gross with roughly 6.5% employee-side.

What duration should I put on the CA3822?

Practitioners advise stating '2 years minus 1 day', because the Trade and Cooperation Agreement caps Detached Worker A1s at 24 months. Also use your Spanish work address and include the word 'teleworking' or 'remote worker' so UGE-CE recognises the arrangement.

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