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UK announces statement of changes to immigration rules
On 10 September 2024, the UK government published a Statement of Changes to the Immigration Rules (HC 217), which implemented changes to the UK Electronic Travel Authorization (ETA) Scheme and introduced amendments to the EU Settlement Scheme (EUSS), among other changes. On 25 October 2023, the UK ETA scheme was launched. According to the scheme, some individuals traveling to the UK without a visa are required to obtain an ETA before entering the UK. Appendix ETA sets out the detailed provisions relating to eligibility for an ETA, including who is subject to this requirement. A change is being made to the Appendix ETA to extend the requirement to nationals of all countries who can currently travel to the UK without a visa and it sets out the date from which the requirement applies.
A Tax Alert prepared by EY's People Advisory Services, and attached below, provides additional details.