September 11, 2023
UK publishes Statement of Changes to Immigration Rules
On 7 September 2023, the UK government published a Statement of Changes to the Immigration Rules in relation to the enhancement and expansion of the Youth Mobility Scheme (YMS), along with further clarifications to the Electronic Travel Authorization (ETA) scheme and EU Settlement Scheme (EUSS). The UK government is planning to introduce enhancements to the YMS as part of the existing bilateral arrangements with Australia and Canada, and a new arrangement with Andorra. The ETA scheme aims to strengthen the security of the UK border. It will be launched in October 2023 and apply to nationals of certain countries in a phased manner. The UK government plans to introduce changes to remove the right of administrative review for all decision types under the EUSS, EUSS Family Permit and S2 Healthcare Visitor Visa. However, the right of appeal in connection with these decisions will be maintained.
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.
Full text of Tax Alert