EU Exit – time to take action
Following the agreement of the post-Brexit trade deal, businesses should act to avoid interruption to operations and understand the opportunities presented.
Employer’s right to work checks guidance updated
New guidance has been released to clarify the requirements for employer’s seeking to undertake right to work checks on EEA and Swiss nationals.
The latest guidance issued, confirms that as free movement ended with effect from 01 January 2021 EEA and Swiss nationals need to qualify for status under either the new Points-Based Immigration system or the EU Settlement Scheme. However, there is a 6-month grace period to obtain the documentation to evidence their status in the UK.
EEA and Swiss employees employed before 30 June 2021 can continue to evidence their right to work through the use of their passports or National ID cards. Alternatively, EEA and Swiss citizens who have status under the EU Settlement Scheme or under the points-based system may choose to evidence their right to work through the Home Office’s online verification system. You cannot insist that they use the online service or discriminate against those who wish to use their passport or national identity card.
You will maintain a continuous statutory excuse against a civil penalty if the initial right to work checks were undertaken in line with the guidance before the person starts work. Irish nationals will continue to have the right to work and prove their right to work as they do now.
What does this mean for you?
This new guidance does go some way to clarifying the position for employers during the grace period. However, it continues to mean employers are likely to experience some confusion as to who can and cannot be onboarded, what documentation should be accepted and what the candidate may need to do to maintain their status before 30 June 2021. New guidance on right to work check requirements that will apply for EEA and Swiss nationals after 30 June 2021 is also expected to be issued ahead of that date.
How we can help
Our immigration team at Mazars are here to help you plan for the coming months. We can assist you to navigate this complexity in a number of ways, including: responding to queries on right to work checks; providing training on the requirements; reviewing right to work check documentation; and working with you to create policies and processes that will help you ensure you can remain compliant. If you have any queries, please do not hesitate to get in touch by clicking on the button below.
EU Exit - Immigration and social security
17th February 2021. We discussed the immigration and social security coordination considerations following the EU Exit deal agreement. Our panelists included speakers from Mazars UK, Belgium, and the Netherlands.
EU Exit – Importing and exporting
16th February 2021. We took a closer look at the impact of the EU-UK Trade and Cooperation Agreement on business continuity, supply chains and the new rules for importing and exporting.
EU Exit - What the deal means for your business
12th January 2021. Following the announcement of a post-Brexit trade deal, we held a webinar to discuss the practical steps that businesses should be taking to maximise the opportunities presented by the deal.
Social security co-ordination protocol
As part of the EU-UK trade and co-operation agreement, a protocol on social security co-ordination applies from 1 January 2021 to all EU-UK cross border working arrangements that start from this date.
The EU-UK Agreement – the Immigration provisions
The EU – UK’s trade and Cooperation Agreement (‘The Agreement’) was ratified by the UK Parliament on 30 December 2020 has been applied provisionally since 01 January 2021 pending ratification by the European Parliament.
Impact on UK B2C sales when selling outside the UK
Following the end of the transition period and the new rules from 1 January 2021, non-UK sellers (both from the EU and worldwide) may be required to register and account for UK VAT on sales to non-business customers in the UK, i.e. “B2C” sales.
UK reporting of cross border arrangements -EU DAC6
Following the UK/EU Trade and Cooperation Agreement, the UK has decided to devise its own reporting of cross border arrangements.
EU-UK Trade and Cooperation Agreement
The EU-UK Trade and Cooperation Agreement concluded between the EU and the UK sets out preferential arrangements in several areas including trade in goods and services, digital trade, intellectual property, public procurement, aviation and road transport. The agreement is underpinned by provisions ensuring a level playing field and respect for fundamental rights....
Narrative & financial reporting disclosures
Even though the clear priorities for companies is focusing on the ongoing economic and social impact of Covid-19 and climate-related matters, companies must still ensure disclosures within their reporting sufficiently address the risks and uncertainties surrounding the UK’s EU exit.
Preparing financial statements for the year-end
With the new rules effective from 1 January 2021, businesses must understand and implement the changes required and ensure they are reflected in the way they prepare their annual financial statements.
Implications for international private clients
With the UK set to leave the EU on 31 December 2020, there is still significant uncertainty about how the UK’s relationship with the EU will look going forward.
Revisions to posted workers directive effective
Equal pay for equal work, but more compliance for employers
EU Exit consultation
If you want to speak to a specialist about EU Exit implications, please request a callback via the form below.
Key contacts
Michelle Askew Senior Manager, Immigration - Specialist Tax London