On 31 October 2024, UK Visas and Immigration (UKVI) updated its guidance regarding online immigration status (eVisas) to reflect that Biometric Residence Permits (BRPs) are no longer being issued. The same guidance has also been updated to provide further clarifications to BRP holders including how they will be able to prove their status effective 1 January 2025. On 30 October 2023, UKVI informed they were developing a digital immigration system (i.e., eVisas) which would replace physical documents with online records of applicants' immigration status. Individuals have until the end of 2024 to create a UKVI account, before their BRP expires, and must continue to carry their physical documents when traveling abroad until 31 December 2024. Effective 1 January 2025, they will be able to use an eVisa to travel to the UK and they will not need to carry any physical document except their passport, which must be linked to their UKVI account. Replacing physical documents with an eVisa will not affect individuals' immigration status or the conditions of their permission to enter or stay.

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