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March 14, 2023
2023-0472

UK publishes Statement of Changes to Immigration Rules

On March 9, the UK Home Secretary laid before Parliament a Statement of Changes to the Immigration Rules. The document and changes are fairly extensive, but several changes are minor. The changes will be implemented on staggered dates starting from April 12, 2023 through to February 22, 2024. The Statement of Changes also provides clarification regarding how salaries will be calculated when applicants have fluctuating weekly hours. Further, a change is being made to all work routes which require an applicant to have a specific job offer. Pursuant to this new requirement, applications will be rejected if the decision maker has reasonable grounds to believe the applicant’s job does not comply with the National Minimum Wage Regulations or Working Time Regulations.

A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.

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Full text of Tax Alert