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IMPACT – HIGH
The United Kingdom has issued new guidance for frontier workers who want to continue working in the U.K. after the Brexit transition period comes to a close.
Frontier workers who have already been working in the U.K. by Dec. 31 will be able to maintain their frontier worker status but must apply for a permit to do so. Frontier workers arriving on or after Jan. 1, 2020, will be required obtain work authorization under the U.K.’s new points-based immigration system.
Key Points:
Background: The new guidance builds on guidance provided in September.
Analysis & Comments: Employers with employees who live in another country are encouraged to work with Deloitte to make sure those who are eligible to maintain their status do so and obtain the necessary frontier worker permit by July 1, 2021. Where there is a potential for employees to commence a working pattern which meets these guidelines, employers should think about formalizing the arrangement before Dec. 31 so that they can benefit from this permit type.
Rest of World Source: Deloitte. Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited (“DTTL”), its global network of member firms, and their related entities. DTTL (also referred to as “Deloitte Global”) and each of its member firms are legally separate and independent entities. DTTL does not provide services to clients. Please see www.deloitte.com/about to learn more. Deloitte Legal means the legal practices of Deloitte Touche Tohmatsu Limited member firms or their affiliates that provide legal services. For legal, regulatory and other reasons, not all member firms provide legal services. This includes Deloitte Tax LLP in the United States which does not provide legal and/or immigration advice or services. This communication contains general information only, and none of Deloitte Touche Tohmatsu Limited, its member firms or their related entities (collectively, the “Deloitte network”) is, by means of this communication, rendering professional advice or services. Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified professional adviser. No entity in the Deloitte network shall be responsible for any loss whatsoever sustained by any person who relies on this communication. © 2020. For information, contact Deloitte Touche Tohmatsu Limited.
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