NIM33360 - Special Cases: International: Going to or Coming from Abroad: EEA Regulation 1408/71 (before 1 May 2010): self-employed in 2 or more Member States Note: Parts of this manual are under review following Brexit and the current content of this page applies to periods before 1 January 2021. Article 14a.2 of Council Regulation [European Community (EC)] No. 1408/71 If a person is normally self-employed in 2 or more Member States, liability is determined by either their country of habitual residence if they carry on any part of their activity there or, if not, the Member State in which they pursue their main activity. Forms E101 will be issued for such workers.