The certificate for National Insurance Contributions (NIC) is taking six-eight months to arrive.
I applied for an A1 certificate in June this year (2025).
The screenshot shows the latest response from HMRC – I can expect my certificate in January 2026 (!)
In the meantime, I completed two European tours and had to assure the business managers of both artists that I had applied (showing an application number) and that our tax authorities were backlogged. There was no undue withholding in either case. I was lucky.
The need for the A1
British music artists and road crews need an A1 certificate from HMRC so they only pay UK National Insurance Contributions (NIC) during EU tours. They must show the certificate to local promoters, venues, or authorities as proof of coverage.
Not having it can lead to withheld payments or penalties, so it’s an essential part of tour paperwork in Europe after leaving the EU.
It would appear that artists, artist managers, and road crews should start their applications now in readiness for touring next year. The very helpful Musicians Tax Advisor (MTA) site (run by Sinéad, a Chartered Tax Advisor) suggests you should apply for individual CA3837 instead of the A1 (CA8421i) if you are touring in the immediate future.
What if your artists have applied and are still waiting for their A1 though?
What to do if you are waiting for your A1
You have limited options if you are still waiting for an A1 certificate.
Call HMRC stating hardship.
A Facebook user on the UK Touring Facebook group suggests “call them and tell them that they are actively stopping you from accepting work and earning your tax bill”. The user adds, “That got me mine a few days later, and they sent me two for good measure.” (!).
However, calling HMRC is not simple, with waiting times averaging 23 minutes1.
Complain to HMRC, again stating hardship
You should follow the information on this page to start a claim. The page states that you should check first when you are likely to receive a reply from HMRC. This is the tool I used to generate the screenshot.
Ask for a loan
Sinéad at MTA suggests music artists waiting to be paid for gigs can ask the promoter if they’d be willing to provide a cash advance for the performance fee. Remember, the promoter should deduct contributions unless there is proof of an artist paying NIC back home. MTA states the promoter can process this as a loan, with no need for local social security or withholding tax deductions. This is most likely a job for your artist’s booking agent.
Conclusion
The situation surrounding A1 is depressing, and there does not seem to be any good news on the way. A quick search online throws up lots of talk from MPs, and little action.
I am waiting for a response to my complaint and will keep you posted.
What are your thoughts? Have you had money withheld because of a delay with your A1?
- https://pi-accountancy.co.uk/2025/08/14/hmrc-delays-2025 ↩︎