Right to work checks concession extended
The government has now confirmed that the temporary COVID-19 right to work checks concession will remain in place until 20 June 2021, instead of 16 May 2021 as previously announced. What do employers need to know?

The COVID-19 concession, in place since 30 March 2020, permits employers to carry out a right to work check by asking the individual to send a scanned copy/photo of their document(s) using email or a mobile app, rather than sending originals, and then holding a video call with them during which they must hold up their originals to the camera. The government originally announced that this concession would end on 16 May 2021, but this has been extended to 20 June 2021 to align with the planned implementation of step 4 of the government’s roadmap for easing lockdown restrictions in England, rather than step 3.
From 21 June 2021 onwards, employers must revert to checking original documents or, if the individual has given their share code, checking their right to work online. Where checking original documents, they’ll need to do this either in the physical presence of the document holder or via a live video link with them while the original documents are in the employer's possession.
The government’s updated guidance also confirms that an employer is not required to carry out a retrospective right to work check where an adjusted check has been carried out between 30 March 2020 and 20 June 2021 (inclusive) under the COVID-19 concession. The employer will maintain a defence against a civil penalty if the check undertaken during this period was conducted in accordance with the COVID-19 adjusted right to work checks guidance.
Related Topics
-
Delay salary to save tax
As a company owner manager, you decide when to take income from your business. If that’s your only source of income, tax planning is relatively simple but it’s trickier if you have other sources. What’s the best strategy to improve tax efficiency?
-
Loan written off: are you in HMRC’s crosshairs?
HMRC is writing to directors that took a loan from their company that was later written off or released. What should you do if you receive a letter?
-
Cutting the cost of a company car
You want to help your young son replace the ancient car he currently drives. The plan is for your company to buy it but for the running costs to be met by your son. That’s fine with him but is there a more tax and cost-effective alternative?