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E106 take II


chocccie

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I have an E106 which is due to run out in the Spring.

I may be going back to the UK to work for some months. 

Does anybody know how long one needs to be working/paying tax & NI in the UK before qualifying for a separate E106?  Is it based on tine worked or amount paid in tax/NI?

 

Thanks

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A normal E106 is based on the payment of 2 full tax years of full NI contributions in the past 3. It's nothing to do with tax. If yours is running out then my understanding is that you'll have to do another 2 full years in UK to requalify and 'some months' will count for nothing.

The other so called 'workers E106', such as I have and which is renewable annually, is likewise based on NI contributions as above but also on time spent in the UK, in my case 2 weeks out of every 5.

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