15 September 2026

UK expands right-to-work compliance obligations from 1 October 2026

The UK government has recently published an updated draft of the Employer's Guide to Right to Work Checks, incorporating stakeholder feedback on the version released on 16 July 2026. The new guidance will take effect on 1 October 2026. The most significant change is further clarification on the expanded scope of the right-to-work scheme, including a new assessment section for determining employment status. The updated guidance also provides clearer definitions of key concepts, confirms that right-to-work checks can be delegated across all checking methods and includes updated examples to help employers understand how the rules apply to different workforce arrangements.

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

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Attachment

Full text of Tax Alert

Document ID: 2026-1955