Employment Tax

Temporary changes to right to work checks during coronavirus (COVID-19)

Produced by Tolley
  • 22 Mar 2022 12:22

The following Employment Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Temporary changes to right to work checks during coronavirus (COVID-19)

Temporary changes to right to work checks during coronavirus (COVID-19)

The Home Office published guidance for employers with temporary changes for carrying out right to work checks during the coronavirus (COVID-19) pandemic.

The changes are as follows:

  1. employees or prospective employees may use scanned copies of documents rather than originals

  2. employers can then carry out a right to work check via video conferencing

  3. the employer records the date of the check with the following wording: ‘adjusted check undertaken on [insert date] due to COVID-19’

Where an employee or prospective employee is unable to provide the required documents, the employer should use the

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