We are moving the full A1 application process to an online service. This will improve the speed at which customers have applications processed. This digital approach will be phased in over a number of months and the print and post version that is on GOV.UK will be removed. This will hugely improve the user experience when completing the form and sending necessary supporting documents. We cannot be specific on the timescales for this change but please continue to review GOV.UK where we will publish updated information on the services we offer, for customers going to work overseas.

We do not have any plans to allow customers to apply to work overseas via the A1/S1 application process by telephone. This is due to the level of detailed information that is needed when submitting the form.

We are moving the full A1 application process to an online service. This will improve the speed at which customers have applications processed. This digital approach will be phased in over a number of months and the print and post version that is on GOV.UK will be removed. This will hugely improve the user experience when completing the form and sending necessary supporting documents. We cannot be specific on the timescales for this change but please continue to review GOV.UK where we will publish updated information on the services we offer, for customers going to work overseas.

We do not have any plans to allow customers to apply to work overseas via the A1/S1 application process by telephone. This is due to the level of detailed information that is needed when submitting the form.

The average time it is taking HMRC to process/issue A1s received online is 15 weeks as it stands today. HMRC processes 3 different applications forms (CA3822, CA3837 and CA8421) that can result in A1s being issued.

It is not possible to break it down to average processing times for each application due to the complexities of HMRC’s internal digital mail systems.

In quarter 3, HMRC plans to upskill additional colleagues to help process the backlog of CA3822s and this will include CA3837s and CA8421s which will help to reduce processing times.

HMRC intend to automate the CA3837 application process in the Autumn which will improve processing times and remove opportunities for error.

HMRC issues A1 certificates where a self-employed individual is subject to UK social security legislation whilst working in the EU. The rules for issuing certificates apply equally to HMRC and EU Member State social security authorities. The government has no plans to seek changes at this time.

In response to customer feedback, HMRC introduced a new online version of the form CA3837 in June 2023, which was designed to streamline the application process, offering a number of enhancements and providing additional guidance for more complex questions.

HMRC intend to automate the CA3837 application process in the Autumn which will improve processing times and remove opportunities for error.

VAT is a broad-based tax on consumption and the 20 per cent standard rate applies to most goods and services. Exceptions to the standard rate have always been limited by both legal and fiscal considerations.

VAT is the UK’s third largest tax forecast to raise £154 billion in 2022/23, helping to fund key spending priorities such as important public services, including the NHS and policing.

In addition, a request for a VAT cut should be viewed in the context of over £50 billion of requests for relief from VAT received since the EU referendum.

Currently, there are no plans to reduce the main rate of VAT on tickets for the art sector. However, the Government keeps all taxes under review as part of the tax policy making cycle and Budget process.