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On 12 February 2025, the Home Office published updated guidance on right to work (RTW) checks. The new guidance applies to RTW checks conducted on or after 12 February 2025. Employers may ensure compliant RTW checks are completed before employing an individual to establish or retain a statutory excuse from having to pay a civil penalty for employing an individual who is not permitted to do the work in question.
A Tax Alert prepared by EY's People Advisory Services, and attached below, provides additional details.