European social security

With the 2004 European social security regulations at last coming into force on 1 May this year and replacing EC Regulation 1408 of 1971, HM Revenue & Customs has published guidance on the new rules. This may be found at http://www.hmrc.gov.uk/nic/work/new-rules.htm. Of note is that forms E101 have been replaced by forms A1 and that the initial period for which they are valid has been increased to two years, doing away with the need for E102 forms.