European artist having freelance status in his country and form E101

You can settle this English artist’s invoice provided he does not have salaried status in England and can benefit from the exception to the presumption of salaried status. (See articles Community national artist having freelance status (invoice, contract, welfare contributions) and Presumption of salaried status: exclusion of European artists working on a temporary and freelance basis ).
     
However, if the invoice exceeds €3,000, you are required to carry out all the checks applicable to any service contract entered into with a company based abroad (See Foreign artist seconded to France under a sales contract entered into with an entertainment promoter based abroad: obligations and responsibilities of the French promoter ).

Registration in the social security, unemployment benefit and private pension systems (and therefore payment of contributions) is not required if the artist is a national community and is in possession of an E101 form duly completed by the relevant institution in his country of residence (in this instance, for Great Britain it is the Inland Revenue - National Insurance Contributions Office - International Services - Room BP 1302 - Bamburgh House - Benton Park View - Longbenton - Newcastle-upon-Tyne - NE 98 1 ZZ - www.inlandrevenue.gov.uk ).

In that case, in section 5-1 of form E101, point 14 2-1a must be ticked.

You say in your question that box 14a.2 is ticked. But box 14a.2 does not exist, on the basis of the standard E101 form approved by decision 186 (decision dated 27 June 2002 of the Administrative Commission of the European Communities on Social Security for Migrant Workers).

So it would appear that the form you have been given is not valid. However, we recommend you contact CLEISS for further information on E101 forms and supply them with the forms in question (see Useful links ).