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On 7 December 2023, the UK government published a series of changes that go into effect on 31 January 2024 and increase the number of permitted activities that can be undertaken by foreign business visitors in the UK. The changes follow the recommendations included in EY and the City UK, and EY and the City of London Corporation reports. In the 2021 EY and The City UK joint report, EY called on the UK government to adapt the visit rules in line with the business need for short-term productive work. We are encouraged that the Migration Advisory Committee echoed that recommendation in its October 2021 report to consider expanding visit rules.
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.