10 August 2023

UK increases penalties for employers and landlords that hire or rent to individuals who do not hold lawful immigration status in the UK

On 7 August 2023, the UK Home Secretary announced upcoming plans to increase fines for employers and landlords that are found to be employing or renting to individuals who do not hold lawful immigration status in the UK. These changes will come into force in early 2024. As part of a plan to make the UK economy less attractive for individuals without lawful immigration status, the Home Secretary announced an increase in the penalty for impacted employers of up to GBP 45,000 (up from GBP 15,000) for the first breach and up to GBP 60,000 (up from GBP 20,000) for subsequent breaches.

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

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ATTACHMENT

Full text of Tax Alert

Document ID: 2023-1385