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Effective 5 January 2023, individuals traveling to England by air from China Mainland must test negative for COVID-19 no more than two days prior to their departure, irrespective of their nationality or COVID-19 vaccination status. Effective 8 January 2023, a sample of travelers aged 18 and above arriving in England from China Mainland will be subject to voluntary COVID-19 testing on arrival in England.
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.