Right to work checks concession extended
The government has now confirmed that the temporary COVID-19 right to work checks concession will remain in place until 20 June 2021, instead of 16 May 2021 as previously announced. What do employers need to know?
The COVID-19 concession, in place since 30 March 2020, permits employers to carry out a right to work check by asking the individual to send a scanned copy/photo of their document(s) using email or a mobile app, rather than sending originals, and then holding a video call with them during which they must hold up their originals to the camera. The government originally announced that this concession would end on 16 May 2021, but this has been extended to 20 June 2021 to align with the planned implementation of step 4 of the government’s roadmap for easing lockdown restrictions in England, rather than step 3.
From 21 June 2021 onwards, employers must revert to checking original documents or, if the individual has given their share code, checking their right to work online. Where checking original documents, they’ll need to do this either in the physical presence of the document holder or via a live video link with them while the original documents are in the employer's possession.
The government’s updated guidance also confirms that an employer is not required to carry out a retrospective right to work check where an adjusted check has been carried out between 30 March 2020 and 20 June 2021 (inclusive) under the COVID-19 concession. The employer will maintain a defence against a civil penalty if the check undertaken during this period was conducted in accordance with the COVID-19 adjusted right to work checks guidance.
Related Topics
-
Flat rate scheme: join now or never?
HMRC recently published a report about the advantages and disadvantages of the flat rate scheme for a small business. Could the report lead to the abolition of the scheme or a ban on new users?
-
Accelerate tax relief for the cost of equipment
You’re upgrading your company’s IT equipment as it’s now several years old. Naturally your company will get tax relief for the purchases but what’s the tax position if you sell or scrap the old equipment, and how might you improve it?
-
Opt out of winter fuel payments by 15 September
HMRC has issued new guidance on the winter fuel payments. What do you need to know?
This website uses both its own and third-party cookies to analyze our services and navigation on our website in order to improve its contents (analytical purposes: measure visits and sources of web traffic). The legal basis is the consent of the user, except in the case of basic cookies, which are essential to navigate this website.