NIM33360 | Special Cases: International: Going to or Coming from Abroad: EEA Regulation 1408/71 (before 1 May 2010): self-employed in 2 or more Member States

Note: This page is under review and the content may only be appropriate to periods beginning before 1 January 2021 and for those covered by a Withdrawal Agreement. A new International NICs manual is under development and will be published in due course.

Article 14a.2 of Council Regulation [European Community (EC)] No. 1408/71

If a person is normally self-employed in 2 or more Member States, liability is determined by either

• their country of habitual residence if they carry on any part of their activity there or, if not,

• the Member State in which they pursue their main activity.

Forms E101 will be issued for such workers.

For more information on applying for an E101 see GOV.UK.