Tax News Update    Email this document    Print this document  

October 24, 2023
2023-1769

UK announces increase in Immigration Health Surcharge expected to go into effect on 16 January 2024

The UK Parliament recently published the Immigration (Health Charge) (Amendment) Order 2023 (“Amended Order”), which provides recommendations for the new Immigration Health Surcharge (IHS) rates, subject to parliamentary approval. If the order is approved, a Skilled Worker Visa applicant who transfers to the UK on assignment for three years will be required to pay GBP 3105 (up from GBP 1872 currently) in IHS fees. These new rates will come into force on 16 January 2024 or the 21st day after the order is approved. The Amended Order adds that certain National Health Services (NHS) workers and their dependents will continue to be exempt from the IHS.

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

———————————————
ATTACHMENT

Full text of Tax Alert

 

The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.

 

Copyright © 1996 – 2024, Ernst & Young LLP

 

All rights reserved. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from Ernst & Young LLP.

 

EY US Tax News Update Master Agreement | EY Privacy Statement