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UK issues new guidance regarding late EU Settled Status applications from permanent residence card holders
On 16 January 2024, the Home Office published new guidance to caseworkers confirming that nationals of EEA Member States and Switzerland (impacted applicants) with permanent residence cards who were late in filing their application for EU Settled Status on the grounds that they were unaware of the requirement to switch their existing status under the EU Settlement Scheme (EUSS), now have "reasonable grounds" for the delay in making their applications. The UK Home Office recently reversed the rule made in August 2023 that barred impacted applicants holding permanent residence cards from filing late applications to switch to the EUSS on the grounds that they were unaware of the requirement to switch. The new guidance recommends that caseworkers must consider all evidence provided, on the balance of probabilities that the applicant has reasonable grounds for the delay in filing their application.
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.