U1 Form HMRC - Where and When to obtain U1 Form?

What is U1 Form?

The U1 Form certifies your periods of insurance or employment or self-employment in another EU country. This is taken into account while awarding you unemployment benefits.

Where and when to obtain U1 Form?

If you are planning on leaving for some other country in the EU for work, you need to request a U1 form before leaving the country. This form can be obtained from the employment service or social security institution you are currently insured with for unemployment benefits. Asking for this form from the relevant institute falls within your right. However, you are not required to compulsorily ask for it. For more information and details, you can visit https://ec.europa.eu/commission/index_en

Use of the U1 Form

If you have moved to another country for work and become unemployed there and you claim unemployment benefit in your new country, the record shown on the U1 may need to be used to establish your entitlement to unemployment benefit.

The same rule applies if you have become unemployed in your own country after working in some other country and claim unemployment benefits.

When you lay claim to unemployment benefit under such circumstances, you have to present your U1 Form to the employment service. In case, you fail to submit the requisite form, the institutions will exchange all the relevant information through electronic means.

Understanding with the Help of an Example:

The claim about unemployment and under what circumstances you are eligible, and what you need to do, can be best described by an example.

Take, for example, you have moved from Italy to the UK and work here for 1 year. Unfortunately, for situations or circumstances beyond your control, you have lost your job in the country.

As such you claim unemployment benefits in the UK. Now UK National law states that in order to be eligible for unemployment benefit, you need to be insured for a minimum period of one year. Ask for a statement of your UK National Insurance if you've lived or worked in the UK and are making a benefit claim in an EU or EEA country.

Unfortunately, you have only 1 year in the UK. You may wonder what will happen to your unemployment claim in this situation. Well, you need not worry as the EU has rules in place that will come to your rescue. The UK will take into account the insurance in France during the relevant period as shown on the U1. The period spent working in Italy will be taken into account to make up the two year period to satisfy the UK’s two-year condition.

Special rules for self-employed schemes

When you move to another EU country, it is recommended to contact the competent institution to receive the correct information whenever needed, as not all EU countries have a specific self-employed scheme.

Presently I am unemployed and I am going to another EU country for work. Am I required to take a U1 Form?

No. Under such a situation, you will receive a form of U2 which enables you to receive unemployment benefit in the country you are moving for a certain period of time.

Also See: Tier 1 Visa UK for Investors & Entrepreneurs

About the author

Sumit Agarwal
Sumit Agarwal (ACMA ACA India), the Managing partner of dns accountants is a highly respected accountant with expertise in helping owner-managed businesses.