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Applying for Healthcare Cover in the EU and EEA
If you're working in the UK but have family members living in the EU or EEA, or you're planning maternity, paternity or adoption leave abroad, you may be able to access healthcare cover based on your UK National Insurance contributions. Form CA8454 enables you to apply for an S1 certificate, which...
If you're working in the UK but have family members living in the EU or EEA, or you're planning maternity, paternity or adoption leave abroad, you may be able to access healthcare cover based on your UK National Insurance contributions. Form CA8454 enables you to apply for an S1 certificate, which provides healthcare cover in EU countries, Iceland, Liechtenstein, Norway, and Switzerland for eligible dependents or in specific circumstances for yourself.
What is an S1 certificate?
An S1 certificate is a document that confirms your entitlement to state healthcare in certain European countries based on your UK National Insurance record. The certificate allows the holder to register with the healthcare system in an EU country, Iceland, Liechtenstein, Norway, or Switzerland, with costs covered by the UK.
Who should apply using form CA8454
You should use form CA8454 to apply for an S1 certificate in the following situations:
For dependents living abroad whilst you work in the UK
If your dependents (such as your spouse, partner, or children) live in an EU country, Iceland, Liechtenstein, Norway, or Switzerland and you're working only in the UK, you can apply for an S1 certificate to cover their healthcare needs.
For dependents when you work partly abroad
If your dependents live in an EU country, Iceland, Liechtenstein, Norway, or Switzerland and you're working at least some of the time in any of those countries, you can apply if you have a certificate of coverage (form PDA1). This certificate must show that you do not need to pay social security contributions in the country where you are working.
For yourself and dependents during parental leave abroad
If you and your dependents will be living in an EU country, Iceland, Liechtenstein, Norway, or Switzerland whilst you're on maternity, paternity, or adoption leave (or will be soon), you can apply for S1 certificates. This applies if you were previously working and living in the UK before taking your leave.
When not to use this form
Do not use form CA8454 if you only need an S1 certificate for yourself (not dependents) and you are:
- Living and working in an EU country, Iceland, Liechtenstein, Norway, or Switzerland
- Living in an EU country, Iceland, Liechtenstein, Norway, or Switzerland and only working in the UK
In these situations, you should instead apply for a certificate of coverage. If you're eligible, you'll automatically receive an S1 certificate as part of that process.
Information you'll need to provide
When completing form CA8454, you'll need to provide specific information to HMRC:
- Whether you have changed your name, and if so, what your previous name was
- Whether you are a national of the EU, Norway, Iceland, Switzerland, or Liechtenstein, and whether you have an EU Settlement Scheme status
- Details of any additional nationalities you hold, including how you acquired each one
- Information about any family member who is a national of the EU, Norway, Iceland, Switzerland, or Liechtenstein, including their relationship to you
If you're an agent applying on behalf of a client
Accountants or agents acting on behalf of a client must ensure the client completes an authorising your agent (form 64-8) before submitting the application. You'll also need to include your client reference number and submit the completed 64-8 form with your CA8454 application.
How to submit your application
Online application
You can apply online through HMRC's digital service. You'll need to sign in, and if you don't already have login details, you can create them when you first apply. The online service allows you to save your answers and return later to complete the form, so you don't have to finish it in one session.
Postal application
Alternatively, you can apply by post. You'll need to gather all your information before starting, as you cannot save your progress when filling in the postal form online. Once you've filled in the form on screen, print it and post it to HMRC using the postal address shown on the form.
If you use assistive technology and need the form in a more accessible format, you can email HMRC at different.format@hmrc.gov.uk, stating what format you need and what assistive technology you use. The form is also available in Welsh upon request.
After you apply
Once HMRC receives your application, they will review it and confirm whether you're eligible for healthcare cover during your period abroad. If you're eligible, they will send you the healthcare cover certificate (S1).
You can check HMRC's expected reply times for applications through their guidance on when to expect a response about the application you've submitted.
Sources
This article provides general guidance based on current HMRC rules. For advice specific to your situation, speak to your accountant.