Jan 30, 2024 - Dates confirmed for changes to income thresholds for family and skilled worker visas

A ministerial statement made today has confirmed that there are two statements of changes coming in the next couple of months. The first will remove the ability of care workers to bring dependants, and the second will include the increase to the minimum income requirement for families, among other changes.

19 February statement of changes

The 19 February statement of changes will remove the rights of care workers and senior care workers to bring dependants. This will come into force on 11 March 2024. The other change made at this stage is that care providers in England will only be able to spo...

Jan 29, 2024 - An application for permission to appeal to the Supreme Court is not a barrier to deportation from the UK

In Geddes v Secretary of State for the Home Department [2024] EWHC 66 (Admin) the High Court has said that a pending application to the Supreme Court does not act as an barrier to deportation on the basis that the appeal has not yet been finally determined.


In 2007, at the age of 17, the applicant was convicted of wounding with intent to inflict grievous bodily harm and sentenced to six years in a young offenders institution. In 2014 the Home Secretary made a decision that his deportation was conducive to the public good under section 3(5)(a) of the Immigration Act 1971. He appealed...

Jan 25, 2024 - Changes to treatment of some late applications to the EU Settlement Scheme in new guidance

The Home Office has introduced some flexibility for some categories of people who are applying late to the EU Settlement Scheme, after the rules were severely tightened in August last year.

The new version 22 of the guidance for caseworkers on the EU Settlement Scheme applies to decisions made from 16 January 2024 and also makes some other changes.

Changes for those who hold permanent residence and are applying late

In the section “Examples of reasonable grounds” for making a late application, further explanation and two new examples have been given under “Circumstances which will not generall...

Jan 22, 2024 - How to avoid the minimum income requirement for partners under spouse and family visas

Since the initial announcement, we have learned that the increase will be staggered with the first increase being to £29,000 and will come in spring 2024. The next level of £38,700 will be reached in 2025.

We do not yet have the draft immigration rules that will make the increase law but it is important to start thinking now about how couples can avoid the new minimum income requirement.  

Below we look at the various ways that applications can be made while avoiding the need to meet the minimum income requirement.

Apply before spring 2024

We have been told that the new minimum income requirem...

Jan 19, 2024 - HMRC challenges UK VAT status of online traders

HMRC will contact businesses believed to be non-established taxable persons (NETPs) for VAT purposes. The business will then have 30 days to challenge HMRC’s decision.

HMRC will send a one-to-many letter from late January 2024 to businesses that it believes are NETPs (non-established taxable persons) for UK VAT purposes.

The businesses targeted are likely to be those using either an agent or serviced office address as their place of registration.  

In the letter, HMRC asks the business to provide evidence that it is established in the UK for VAT purposes if it disagrees that it is a NETP (non-...

Jan 18, 2024 - Immigration Health Surcharges increases with effect from 6 February 2024

As we previously reported on 09 January of this year regarding the increase of the immigration health surcharge, the Immigration (Health Charge) (Amendment) Order 2024 passed into law on 16 January 2024.

The new rates will apply to applications made on or after 6 February 2024, which is 21 days after the order became law.

The ‘normal’ surcharge will increase from £624 per year to £1,035 per year of the visa being applied for.

The lower rate surcharge (for such visas as Student, Student dependant, Youth Mobility Scheme and children aged under 18 on the date of application) will rise from £470 p...

Jan 16, 2024 - Payrolling employer-provided benefits to be mandated from 2026

HMRC has announced that payrolling benefits and paying class 1A NIC on BIK via payroll will be mandatory from April 2026. The aim is to reduce administrative burdens by simplifying and digitising reporting and paying tax on all employment benefits, removing the need for four million P11D returns and forms P11D(b). 

While ICAEW previously recommended making it possible to payroll beneficial loans and employer-provided accommodation, it has also highlighted complexities involved in payrolling BIK.  

For example, although payrolling BIK removes the need for employers to submit forms P11D for thes...

Jan 09, 2024 - 66% increase in Immigration Health Surcharge to be implemented no earlier than 31 January

The House of Commons delegated legislation committee will debate the surcharge increase this Wednesday.

We would like to remind that the draft order was published in October 2023 and stated that it will come into force either on the 16th January 2024 or the twenty-first day after the day on which it is made depending on which date was the later.

A delegated legislation committee of the House of Commons will be debating the draft order on Wednesday, 10 January at 4.30pm. This would mean that 31 January is now the earliest day that the increase can take effect.

The surcharge will be increased fr...

Jan 01, 2024 - New immigration restrictions on overseas students bringing family to UK come into force today

A key element of Rishi Sunak's plan to reduce legal migration to the UK comes into effect today - but he still faces fights with his backbenches to reduce both legal and illegal migration ahead of a general election expected this year.

Under the new rules, any international students starting courses from this month will not be able to bring dependants to the UK, unless they are on postgraduate research courses or courses with government-funded scholarships.

The changes were first announced last May as part of the government's bid "to prevent misuse of the visa system".

Ministers say it will se...

Dec 28, 2023 - New budget to be delivered on 6 March 2024, confirms Treasury

Chancellor Jeremy Hunt will deliver the 2024 spring Budget on 6 March, the Treasury has said.

It will include the government's tax and spending plans as well as new growth and borrowing forecasts.

It could be the last chance for the government to announce significant changes to tax policy before the general election.

Reports suggest there may be further tax cuts as the Conservatives try to close a major deficit in the polls.

The chancellor used his last big fiscal speech, the Autumn Statement, to extend tax breaks for business and cut National Insurance.

However, those policy decisions did not...