This analysis considers the main changes to the Immigration Rules (the rules) set out in HC 2631. HC 2631 was issued on 9 September 2019, along with an Explanatory Memorandum. It covers: • amendments to the EU Settlement Scheme (the Scheme), including: ◦ increasing provision for the family members of European Economic Area (EEA) citizens who have naturalised as British citizens, and of Irish citizens ◦ amendments in relation to the provisions for family members of UK nationals returning from an EEA Member State or Switzerland ◦ permitting an applicant to challenge a decision (by way of administrative review) if their status under the Scheme was cancelled at the border or if they were previously refused entry under the Immigration (European Economic Area) Regulations 2016 (EEA Regulations 2016), SI 2016/1052 ◦ reducing the timeframes for making an application for administrative review to seven calendar days from the date of receipt when an applicant is detained • amendments to the Tier 1 (Exceptional Talent) category, including: ◦ updating

ARCHIVED: This Practice Note has been archived and is not maintained. This analysis considers the main changes to the Immigration Rules (the Rules) set out in HC 590 which are of interest to business advisers. The Statement of Changes was issued on 14 March 2024, along with an Explanatory Memorandum (EM). Subscribers can navigate to specific headings within this Practice Note quickly using the Table of Contents bar on the left side of the screen. For guidance on how to read a Statement of Changes in Immigration Rules, see Practice Note: Sources of immigration law and their legal status. The primary focus of the Statement is the implementation of the main Skilled Worker changes, and the initial minimum income requirement raise to family visa applications, announced in the Home Secretary’s five-point plan for Legal Migration in December 2023, together with an update to the Standard Occupation Classification (SOC) code system to SOC 2020. See: LNB News 04/12/2023 64 and LNB News 22/12/2023 24. The Skilled Worker changes include significant rises to

This analysis considers the main changes to the Immigration Rules (the Rules) set out in HC 617. It was issued on 10 September 2021, along with an Explanatory Memorandum. Subscribers can navigate to specific headings within this note quickly using the Table of Contents bar on the left side of the screen. The Statement of Changes is long, and, in addition to introducing the International Sportsperson route and rebranding the remaining temporary work categories, it makes quite a number of tweaks on various matters. This includes minor corrections on policy issues, and terminology/wording corrections, that have arisen as regards routes that were simplified for the post-Brexit Immigration system in HC 813. In many cases amendments are made by way of full paragraph substitution, which makes them look more substantial that they actually are (and also extends the amount of time that it takes a user to isolate what has actually changed). This is particularly the case in relation to the Appendix EU and Appendix EU (Family Permit) changes. The Law Commission’s

This analysis considers the main changes to the Immigration Rules (the Rules) set out in HC 719 which are of interest to business advisers. The Statement of Changes was issued on 18 October 2022, along with an Explanatory Memorandum (EM). The written Ministerial Statement by Tom Pursglove, the Minister of State for Immigration, can be found here. Subscribers can navigate to specific headings within this Practice Note quickly using the Table of Contents bar on the left side of the screen. Issued several weeks later than is usual for the Autumn set of changes, the Statement makes few significant policy changes, bar further expansion of the Hong Kong (BNO) route and introduction of a new Appendix Temporary Permission to Stay for Victims of Human Trafficking and Modern Slavery. This is presumably due to the significant instability within the government which preceded the resignation of the Home Secretary the day after the Statement was published. Instead, it primarily contains technical changes/corrections to a number of routes, including Global Talent, Skilled Worker, Global

Immigration analysis: the Lexis+® UK Immigration team outlines the main changes set out in HC 836, published on 24 June 2025. The most significant news in this Statement is the change to the continuous residence requirement for the EU Settlement Scheme (EUSS), so that applicants with pre-settled status will no longer need to have been continuously resident in the UK since the end of the transition period to remain eligible for settled status, if they have been resident in the UK for 30 months in the past 60 months. This will resolve a longstanding concern for many EEA citizens/family members who had been unaware of the previous requirement. There are also some corrections to the Private Life route which will assist child applicants, and correct omissions made on simplification. Otherwise, the Statement is largely made up of technical amendments and non-substantive drafting changes. There are no changes made to the Skilled Worker or Child Student routes, as had been anticipated from the Immigration White Paper and to correct errors in the last Statement of Changes (HC 733).

Immigration analysis: the Lexis+® UK Immigration team outlines the main changes set out in HC 997, published on 1 July 2025 (UPDATED AS AT 9 July 2025 and 12 August 2025, with additional details and clarifications). The Statement primarily implements the first tranche of significant changes that had been announced in the 12 May 2025 Immigration White Paper ‘Restoring control over the immigration system’, notably raising the standard skill level for Skilled Worker to Regulated Qualification Framework (RQF) level 6 and closing off entry clearance applications from careworkers and senior careworkers, with a sunset for permitted in-country switches to 22 July 2028. The skill level change has been somewhat tempered by the retention (and slight expansion) of the Immigration Salary List until 31 December 2026 and the creation of a new interim Temporary Shortage List, which will be subject to review and will also be removed by that date. This will enable persons in certain RQF 3–5 occupations to still commence sponsorship as new applicants for a limited period, although they will not be able to bring dependants. However, even with these measures, there will be 111 roles which can no longer be sponsored. There has also been a raft of changes to salary levels in Skilled Worker and various other work routes, which are primarily increases, and are in line with the latest (2024) Annual Survey of Hours and Earnings (ASHE) data, published by the Office for National Statistics. In another change, which was not anticipated, the government has shut down for new applicants with immediate effect the Afghan Relocation and Assistance Policy (ARAP) and the Afghan Citizens Resettlement Scheme.

A statement of changes in equity is required by both FRS 102 and IFRS. It shows the effects of movements in equity, both changes in share capital (and related reserves such as the share premium account and capital redemption reserve) and reserves such as the revaluation reserve, retained earnings, and other reserves such as share-based payment reserve or merger reserve.

A statement confirming that the company has complied with the requirements of CA 2006, Part 7 in relation to a re-registration. In practice, this statement forms part of the Companies House application form to re-register the company.

The statement of comprehensive income, under both IFRS and FRS 102, is designed to show the effect of gains and losses which are required by the relevant financial reporting framework to be shown outside of profit or loss. Effectively it reconciles the profits and losses shown in the profit and loss account to the total gains and losses of the company for the relevant accounting period. Small companies applying FRS 102 are not required to present a statement of comprehensive income, but are encouraged to do so if there are material items of income or expenditure that would need to be included in it. Both FRS 102 and IFRS permit the profit and loss account/income statement and the statement of comprehensive income to be combined into one statement.

A statement of facts is a written summary of the relevant factual background in a legal matter, set out in a clear, neutral and logically ordered form. It is used across civil, criminal and regulatory practice in England and Wales, Scotland, Northern Ireland and Ireland, with broadly consistent meaning, though its form varies by context and court rules.The term is usually descriptive rather than a defined legislative concept. In litigation, a statement of facts may appear in pleadings, skeleton arguments, case summaries, applications for interim relief, appeal papers or agreed statements of fact for trial. In criminal practice it can describe an agreed narrative for plea, sentencing, or case management. In commercial and advisory work, it may form part of counsel’s opinion instructions, settlement agreements or regulatory submissions.Key features include: focus on facts rather than legal argument; inclusion of only material facts supported (or capable of being supported) by evidence; and clarity as to whether the facts are agreed, alleged or assumed. A carefully drafted statement of facts is critical for effective case preparation, efficient hearings, accurate judicial understanding and narrowing of issues in dispute.

A statement of funding principles is a written statement trustees must prepare (in consultation with the employer) and maintain, setting out their policy to ensure that the statutory funding objective is met.

A statement of guarantee is a statement by each of the members of the company limited by guarantee that each member will pay for the debts and other expenses if the company is wound up.