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United Kingdom updates list of Immigration Skills Charge exemptions effective 1 January 2023
Effective 1 January 2023, it is expected that intra-corporate transfer work authorization/visa applications filed on behalf of EU nationals who are employed by EU-based businesses will be exempt from the Immigration Skills Charge (ISC) under certain conditions. UK sponsors will also be exempt from paying the ISC in connection with immigration applications submitted under the Scale-up Route.
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.