TN 38 (06-20)

RS 02001.385 Obtaining a Certificate of Coverage - U.S. United Kingdom Agreement

A. Purpose of certificate of coverage

The U.S.-United Kingdom agreement requires each country to issue certificate of coverage forms for workers who, without the agreement, would have to pay social security taxes to both countries on the same earnings. The certificate serves as proof that the worker named on the certificate is:

  • subject to the social security taxation and coverage laws of the country issuing the certificate; and

  • exempt from social security coverage and contributions on the same earnings in the other country.

B. Issuing agency

1. United States Coverage

The Social Security Administration (SSA) issues the certificates of U.S. coverage. Our contact information is below:

Social Security Administration
Division of Training and Program Support
International Support Branch
P.O. Box 17741
Baltimore, Maryland 21235-7741
USA
Fax: (410) 966-1861
Request online: https://opts.ssa.gov

2. United Kingdom Coverage

The Inland Revenue National Insurance Contributions Office issues the certificates of United Kingdom coverage. Their contact information is below:

Inland Revenue National Insurance Contributions Office Center for Non-Residents
Room BP1301/BP 1302
Bamburgh House
Benton Park View
Longbenton
Newcastle Upon Tyne NE98 1ZZ
ENGLAND

C. Requesting a certificate of coverage

1. U.S. certificate of coverage

Advise inquirers that to obtain a certificate of coverage from the United States, the employer or self-employed person should contact SSA at:

Social Security Administration
Division of Training and Program Support
International Support Branch
P.O. Box 17741
Baltimore, Maryland 21235-7741
USA
Fax: (410) 966-1861
Request online: https://opts.ssa.gov

NOTE: This fax number is only for requesting U.S. certificates of coverage or letters stating that workers named in the letters are exempt from foreign social security coverage and taxation.

2. United Kingdom certificate of coverage

Advise inquirers that to obtain a certificate of coverage from United Kingdom, they should write to:

Inland Revenue National Insurance Contributions Office
Center for Non- Residents
Rooms BP 1301/BP 1302
Bamburgh House
Benton Park View
Longbenton
Newcastle upon Tyne NE98 1ZZ
ENGLAND

D. Required information when making a request

Advise inquirers that when writing to obtain a certificate of coverage, they should provide the following information:

  • full name;

  • Social Security number (U.S. number for U.S. certificate and United Kingdom number for United Kingdom certificate);

  • country of citizenship;

  • date and place of birth;

  • country of permanent residence;

  • name and address of employer in both countries (if self-employed, address of trade or business in both countries);

  • date and place of hire by sending company, if employed; and

  • beginning date and ending date (if known) of employment or self-employment in the other country.

NOTE: If the worker will be an employee of an United Kingdom affiliate of an American employer, the request must indicate whether the American employer has entered into an agreement with the Internal Revenue Service under Section 3121(l) of the Internal Revenue Code and, if so, the effective date of such an agreement.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0302001385
RS 02001.385 - Obtaining a Certificate of Coverage - U.S. United Kingdom Agreement - 06/25/2020
Batch run: 06/25/2020
Rev:06/25/2020