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International ID Numbers

29 May 2024      Julia Ascott, Employment Taxes Specialist

Back in March, a university contacted me to ask whether I'd ever heard of an International ID number - an employee was undertaking some teaching in a Greek university and upon their receiving the A1 certificate, asked for the individual's International ID number. Safe to say, this was a scratching of heads moment as we wondered what on earth this was and where could we get it from - did they mean the employee's Unique Taxpayer Reference, or HMRC's own international ID number?

The employee undertook what can only be described as full on journalistic approach to track down what it was, why it was needed, where to get it from and how to get it. We have been given this information in the hope it might help others, particularly as the practice is likely to become more prevalent across the EU.

As of June 2023, there is a new electronic exchange of social security information (EESSI) framework in the EU, in which the UK particpates - the individual's international ID number relates to this framework. Upon receipt of the A1 certificate, the Greek university needed to check the individual's social security position via the EESSI system and therefore required the individual's unique international ID number to do this. But where to find this?

The university employee then spent what must have been a fun few weeks speaking with Greek National Insurance office, payroll departments of home and host universities, Greek consular services as well as HMRC to find out what the ID number was and where to get it from. At this stage BUFDG were involved and also corresponded with the HE HMRC team for further guidance, but to no avail.

Eventually, 6 months and 8 days later, the position was resolved. The employee was finally introduced to an international case expert at HMRC who deal with these issues but are not accessible to the public. Following that conversation, a letter was issued by the International HMRC team confirming an international ID - consisting of 33 digits (a random combination of letters and numbers). This was then passed on to the Greek university and authorities, and they were able to reconcile the A1.

Following all these conversations, the employee left us with this comment:

"So it looks like that there is such an international ID that will need to be quoted in the future in all overseas working in the EU countries and that will be on top of the A1 form that is requested in advance of such work."

This requirement may be hit and miss across the EU, but comment below if you've seen this issue come up at your university.

With thanks to the university and employee in question for allowing us to share this information.




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