[quote user="ErnieY"] ...I think it is the work at home bit which may have tripped you up... how true this is - only it's HMRC who have done this - their form asks: "please give a brief description of your working pattern in both the UK and abroad, for example two days a week in France, three days in the UK". It's almost as if they are setting the trap to opt out of having to deal with cases like mine. They also go into specifics about email/computer usage etc... That said, the letter I received was empathetic and realised that my situation had not changed since I was first issued an E106 three years ago - it's the legislation that's different (and it was the HMRC that issued it). The basic EU premise seems to be you pay cotisations in the country where you 'live' AND conduct 'part or all of your activity'. Grey area around 'live' then... [/quote] I did also receive the very 'helpful' advice telling me how I can ask my employer to setup a subsidiary in France, just for me!! I do happen to work for a multinational who have an operation in this and ever other country so I will approach them about it - but the red tape involved internally to work for one division and get paid by another is no small mountain to climb! I think for now I will go back to the HMRC and pick up on a technicality - I never said I worked from France, only home/remote (which I also do in the UK). I'd take Will's suggestion about not actually doing any work when in France - all I'd be guilty of is owning a laptop/BlackBerry. Clearly this problem is not going to go away so will need to find best solution for my own situation - will post back when I get more advice...