On 31 March, the Home Office updated the guidance regarding sponsor duties and compliance and incorporated additional reporting duties in the “change of work location” category to include remote and hybrid working patterns. The guidance now specifies that sponsors must inform the Home Office if a sponsored worker’s normal work location (as recorded on the Certificate of Sponsorship or CoS) changes, including in instances where the sponsored worker: (i) is, or will be, working at a different site, branch or office of the organization or a different client site not previously declared to the Home Office; (ii) is, or will be, working remotely from home on a permanent or full-time basis (with little or no requirement to physically attend a workplace; (iii) has moved, or will move, to a hybrid working pattern.
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.
