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Effective 9 November, UK employers are no longer required to notify the Home Office of delays in foreign workers’ employment start dates unless the delay is over 28 days. In the event that the expected start date is delayed by more than 28 days (taking into consideration any changes communicated to the UK authorities prior to the application being decided, the validity date of the visa or the date stated on the visa approval letter), the UK company must either notify the Home Office that they will no longer sponsor the foreign worker, or inform the Home Office of the new start date and the reasons for the delay (if they wish to remain a sponsor).
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.