How will the arrival of the UK's new ruling party affect non-UK domiciliaries?

According to data from HMRC, the number of people applying for non-domiciled status in the UK has increased since the COVID-19 pandemic. In the 2022-23 fiscal year, approximately 74,000 people applied for non-domiciled status, up from 68,900 in the 2021-22 fiscal year.

In their inaugural speech, the new Labour government emphasised one of the main issues the UK is currently facing: a public sector funding shortage. To address this issue, Labour has pledged to abolish the UK’s non-domiciled tax status to raise more funds for the National Health Service (NHS) and other public service sectors.

Why would abolishing non-domiciled tax status help the government raise more funds? Today, Chan Neill Solicitors will explore the concept of non-domiciled status.


What is Non-Domiciled Status (Non-Dom)?

Non-domiciled status refers to the tax status of UK residents whose permanent residence or domicile is outside the UK.

A person’s tax status is not directly determined by their nationality or residency but can be influenced by these factors. Individuals with non-domiciled status only need to pay UK income tax on their UK-sourced income. They do not need to pay UK tax on their income from other parts of the world unless they deposit it into a UK bank account.

For UK individuals with significant overseas assets and who have moved abroad, having non-domiciled status can legally save them a considerable amount in taxes.


How Will the Non-Domiciled Rules Change?

In March 2024, then-Chancellor Jeremy Hunt of the Conservative Party announced plans to abolish the non-domiciled tax regime gradually. This means that UK citizens/residents who move abroad must also pay UK income tax on their overseas income.


Hunt plans that, from April 2025, individuals who move to the UK will not have to pay tax on their overseas income for the first four years, nor will they need to pay tax on distributions from non-resident trusts. These funds can be freely brought into the UK. However, during these four years, individuals will lose the right to personal and annual tax-free allowances for corporate income. After four years, these individuals must pay tax on their global income and gains according to normal UK resident tax rules.

Current non-domiciled individuals will have a two-year transition period. Until April 2027, they will receive a tax discount on overseas income, with only 50% of overseas income being taxed. From April 2027 onwards, the UK will tax all their overseas income.

After taking office, the Labour government revealed plans to uphold the April 2025 abolition of the non-domiciled regime but also announced intentions to strengthen these planned reforms.

Labour stated that in the first year of implementing the new rules, the 50% discount would be eliminated, and foreign assets held in trusts would be brought into the UK inheritance tax framework.

New Chancellor Rachel Reeves stated that Labour’s reforms could raise £2.6 billion for the government during the 2028/29 fiscal year.


How to Become a Non-UK Domiciled Individual?

There are two main conditions and methods for obtaining non-domiciled status:

  • Birth Origin: You were born in a country outside the UK, or your father is from abroad.
  • Domicile of Choice: You are at least 16 years old and choose to leave the UK and permanently reside in another country.


What Are the Current Rules for Non-UK Domiciled Status?

If you are a non-domiciled individual and choose not to pay UK tax on your overseas income, you must pay:

  • £30,000 if you have lived in the UK for at least 7 out of the last nine tax years.
  • £60,000 if you have lived in the UK for at least 12 out of the previous 14 tax years.

In 2017, the non-domiciled rules changed, meaning you can no longer apply for this status if you have lived in the UK for 15 out of the last 20 years or if you meet all the following conditions:

  • You were born in the UK.
  • Your domicile of origin is in the UK (i.e., your father is from the UK).
  • You have lived in the UK for at least one year since 2017.

However, if your annual foreign income is less than £2,000 and you do not bring this money into the UK, you do not need to pay any tax on your overseas income.


If you are concerned about the impact of these reforms on your assets, we recommend consulting with professionals to strategically plan your assets and minimise the reform’s impact on you. Our professional legal team can help you plan your assets from various perspectives, including business, real estate, and immigration.

This article is provided  for general information only. It is not intended to be and cannot be relied upon as legal advice or otherwise. If you would like to discuss any of the matters covered in this article, please contact us using the contact form or email us on

Understanding the Building Safety Act 2022: Why Do We Need It in Conveyancing Practice?

The Building Safety Act 2022 represents a landmark legislative endeavour aimed at addressing the systemic failures and deficiencies exposed by incidents such as the Grenfell Tower tragedy. The fundamental purpose of the Act is to provide a framework for maintaining the integrity and safety of high-risk residential buildings and thus ensuring public confidence. The purpose of this article is to investigate the Building Safety Act 2022 and seek an explanation as to why its implementation in conveyancing practice is crucial for protecting stakeholder interests.


What are the new roles created by the Act?

Chief among these roles is the establishment of the Building Safety Regulator (BSR), tasked with implementing standards, conducting inspections, and enforcing adherence to regulatory standards, thereby representing a shift in the regulatory landscape. The Act also introduces the designation of the 'Accountable Person,' who is responsible for ensuring that high-risk buildings are safe and maintaining effective, productive communication with residents. These new roles represent a fundamental shift in the regulatory landscape, emphasising the importance of proactive risk management and stakeholder engagement.


The Building Safety Regulator (BSR)

BSR presents a thorough strategic framework, the timeframe of which extends from the implementation of the Building Safety Act 2022 to April 2026 and beyond. The strategic framework presents the following main objectives:

  1. Implementing strict safety measures for high-risk buildings, covering the aspects of design, construction and ongoing maintenance.
  2. Undertaking thorough audits and inspections to identify safety hazards and enforce adherence to regulatory standards.
  3. Cultivating effective communication with stakeholders, such as industry professionals, residents and owners, to facilitate accountability and transparency.
  4. Offering building owners and managers support and in enacting measures aimed at proactive risk management and adequately amending safety concerns.
  5. Enabling residents to access vital information about the safety of their residence and participate in the safety management process.
  6. Responding to emerging challenges and lessons learnt from previous incidents by continuously assessing and amending regulatory frameworks.
  7. Cooperating with government agencies, regulatory bodies and industry stakeholders to promote best practices and innovations in building safety.

The principles in the strategic framework aim to instil public confidence in high-risk building safety and reduce the likelihood of catastrophic incidents. By fostering proactive collaboration and engagement, the BSR seeks to ensure the long-term well-being of building residents and their communities. The framework also highlights the importance of informing clients about all potential liabilities and risks associated with their investments.

Definition of a High-Risk Building?

A high-risk building is defined based on several factors, such as construction materials, occupancy, and height. High-risk residential buildings that are found to exceed the height threshold are categorised as high-risk given the potential for structural vulnerabilities and the spread of fire. In addition, buildings featuring historical deficiencies, complex facades, or mixed-use occupancies may also be categorised as such.

Accountable Person

The role of Accountable Person is responsible for ensuring that high-risk buildings are safe and maintaining effective, productive communication with residents.  The implementation of this role presents a duty of care to property owners and managers, enforcing mandatory proactive measures for identifying and amending all safety hazards. From the perspective of conveyancing, this requires careful scrutiny of the role of Accountable Person in order to alleviate the risk of accidentally transacting in properties beleaguered by issues related to safety.

Conveyancing practitioners play a crucial role in facilitating transparency and dialogue between sellers, buyers, and stakeholders, ensuring everyone is aware of their obligations. Promoting open communication enables practitioners to enhance risk mitigation and accountability within the real estate sector.

The Building Safety Act 2022 enhances residents' rights and protections, granting them access to vital safety information about their homes. This fosters engagement and transparency, empowering residents to actively participate in safeguarding their communities and promoting collective responsibility and vigilance. For conveyancing practitioners, it underscores the importance of helping clients make informed decisions and understand their rights as homeowners.

In summary, the Building Safety Act 2022 is pivotal in ensuring safety, transparency, and accountability in the built environment, transforming real estate law. Its implementation in conveyancing is both a legal requirement and a moral imperative, demanding proactive client advocacy and risk management. Conveyancing practitioners who fully embrace the Act's principles can safeguard their clients' interests, promote safety and integrity in built environments, and uphold high standards of ethical conduct and professionalism.


This article is provided  for general information only. It is not intended to be and cannot be relied upon as legal advice or otherwise. If you would like to discuss any of the matters covered in this article, please contact us using the contact form or email us on

Registration as British for Irish citizens

The political relationship between the United Kingdom and Ireland dates back to the 16th century. Being the closest geographical neighbour, Ireland is the most important UK’s economic, trade, investment and tourism partner. Both countries form a part of the Common Travel Area which allows British and Irish citizens to move freely and reside in either country without restrictions, including the right to study or work.


In light of the UK’s exit from the European Union in 2020, the rights of Irish citizens in the UK remained protected. It was, however, possible for Irish citizens, as for any EU nationals, to apply for a status under the EU Settlement Scheme and even apply after the 30th of June 2021 deadline if there are reasonable grounds for making a late application.


The immigration relationship between Ireland and the UK, however, has not always been tranquil. Recently, there have been tensions over migration in the wake of the UK-Rwanda Agreement as there has been an influx of migrants arriving in Ireland from Northern Ireland, which forms a part of the United Kingdom.

For those Irish citizens, who wish to obtain British nationality, there have been several routes to do so. The most common route is naturalisation. Other than this, Irish citizens can become British by birth, descent or double descent.


This year, one more route has been introduced with the passing of the British Nationality (Irish Citizens) Act 2024. The Act makes provisions for Irish citizens to become British by registration having lived in the UK for 5 years and without sitting a citizenship (Life in the UK) and/or English language test, as required under the naturalisation process. The two-section Act sets out the absences limit that has to be met along with the non-previous breaching of immigration laws rule. In special circumstances, the Secretary of State may treat these requirements as being satisfied where they are not.


The relevant provisions set out in the Illegal Migration Act 2023 are preserved in this new Act, which restricts certain persons from applying based on the initial irregular arrival to the UK.  Notably, however, there are no restrictions on the time that an applicant must hold Irish citizenship before submitting the registration application. As such,  an applicant commencing residence in the UK as a non-Irish citizen and later acquiring Irish citizenship can be eligible to apply as long as the overall time spent in the UK before the date of application is at least 5 years.


The Act makes a welcome addition to the current legislation framework. The demand for British citizenship from Irish nationals is, however, yet to be seen.


This article is provided  for general information only. It is not intended to be and cannot be relied upon as legal advice or otherwise. If you would like to discuss any of the matters covered in this article, please contact us using the contact form or email us on

The Three-stages of Security for Costs


What is Security for Costs

Security for costs is an application that a party (Defendant during the proceedings) can make where they believe the other party (the Claimant) does not have the financial means to pay any legal costs awarded to the Defendant should the Claimant’s claim be unsuccessful at trial.

Who can apply for Security for Costs

Usually, an application for security for costs is made by a Defendant, however there are some circumstances where an application can be made by the Claimant (i.e. if the Defendant has made a counterclaim).


The 3-stage process that the Court consider

When the Court considers a security for costs application, there are three stages which are as follows:

  1. Grounds for Security for Costs
  2. Whether the Court should exercise its discretion
  3. Quantum

Grounds for Security for Costs

There are a number of grounds that the Applicant (the person making the application) must satisfy in their application (but not limited to) such as:

  • Whether the Respondent resides outside of the UK (or is not a resident in a State bound by the 2005 Hague Convention)
  • The Respondent’s address is incorrectly stated on the claim form
  • The Respondent’s address is omitted from the claim form
  • The Respondent has changed their address during the proceedings with the intention to avoid the cost consequences of the court proceedings.

What the Court’s take in to account

Applications for security for costs are usually dealt with at a hearing.  The Court will consider all the relevant factors but not limited to the following points to decide whether the Court should exercise its discretion:

  • Whether the grounds for Security for Costs have been satisfied
  • How long the Applicant took to make the application
  • The financial position of the Respondent
  • The implications on the Respondent if an order for Security for Costs is made
  • All circumstances of the case
  • Whether the Respondent has After The Event insurance


Once the court has decided that the grounds have been satisfied and that they should exercise their discretion to grant an order for security, the Court will then consider the amount of security and what form the security should be given.

Usually, the Applicant would request 100% of all their anticipated legal fees set out in their application (cost budget) however the court would review the Applicant’s anticipated costs and exercise their powers to assess the Applicants costs (like detailed assessment).



A party can make an application for security for costs at any stage during the court proceedings however, the earlier the application is made the better.

An Order for Security for costs is discretionary and the court would take in to account the time it has taken for the party to make such application which of course can have a detrimental effect on the court’s decision.


This article is provided  for general information only. It is not intended to be and cannot be relied upon as legal advice or otherwise. If you would like to discuss any of the matters covered in this article, please contact us using the contact form or email us on

Navigating the Registration Process for Overseas Entities in the UK: Ensuring Compliance and Unlocking Opportunities

The UK continues to attract businesses from all corners of the globe. With its business-friendly infrastructure, environment and history, the UK remains a top destination for international entities seeking to establish a presence. However, for overseas companies looking to operate within the UK, navigating the regulatory landscape can be a daunting task.

One crucial step in this process is the registration of overseas entities, a procedure designed to ensure transparency, accountability, and compliance with UK laws. The Register of Overseas Entities (RoE) was established by the Economic Crime (Transparency and Enforcement) Act 2022 (ECTEA). It is regarded as an important step in dealing with global economic crime and furthering legitimacy within the UK property market.

The registration of overseas entities in the UK falls under the control of the Companies House, the government agency responsible for maintaining the official register of companies in the UK. Overseas entities seeking to establish a presence in the UK have historically had to register as an 'overseas company' if they plan to carry out business activities within the jurisdiction. On 26 October 2023, the ECTEA received Royal Assent, meaning that overseas entities which own UK property or land must declare information regarding their beneficial owners and/or managing officers.

To apply to register an overseas entity and its beneficial owners, the entity will require a Companies House Account. Detailed information about the overseas entity is required and its beneficial owners and/or managing officers will need to supply information about any relevant trusts, alongside the registration fee. A UK regulated agent based in the UK, often a law firm such as ourselves, must also confirm that they have carried out the requisite verification checks on the information regarding the beneficial owners and/or managing officers. It is therefore quicker and easier for the UK regulated agent to carry out the registration process themselves.

While the registration process may seem complex at first glance, it offers several benefits for overseas entities seeking to establish a foothold in the UK property market.

Legal Recognition: Registration as an overseas company provides legal recognition and legitimacy, enhancing the entity's credibility and reputation in the UK market.

Access to Markets and Opportunities: Registered overseas entities gain access to the vast UK market and can capitalise on business opportunities, partnerships, and investments within the country.

Enhanced Transparency and Compliance: By registering with Companies House, overseas entities demonstrate their commitment to transparency and compliance with UK laws and regulations, fostering trust among stakeholders and potential partners. If Companies have made an error in applications or have been delayed in registering, a concerted effort to communicate reasoning with Companies House should still be appreciated as a commitment to the transparency and compliance the ECTEA intended.

Protection of Rights and Interests: Registration affords overseas entities legal protections and safeguards their property within the UK, including the ability to sell, buy and lease the properties as well as resolve disputes surrounding the properties through the British legal system.

Once the entity has registered with Companies House, it will be issued with an overseas entity ID number (OEID). When the entity then enters property transactions, this number will be supplied to the Land Registry. The entity will then be able to buy, sell and transfer property within the UK whilst satisfying the regulatory requirements.

In an increasingly interconnected world, the registration of overseas entities in the UK serves as a gateway for foreign companies to new opportunities. While the process may involve complexities and regulatory requirements, it offers numerous benefits for businesses looking to expand their operations into the UK and its property market.


This article is provided  for general information only. It is not intended to be and cannot be relied upon as legal advice or otherwise. If you would like to discuss any of the matters covered in this article, please contact us using the contact form or email us on

Relationship breakdown and separation: Impact on a UK visa

Most of the visa pathways under the UK Immigration Rules allow dependent partners, which include spouses as well as unmarried partners to join their British Citizens, settled persons or leading applicants under the various visa routes in order for them to continue enjoying family and private life in the UK. It is, however, unavoidable, that every relationship goes through a fair share of ups and downs and in some cases, results in separation and divorce.

As far as the Home Office is concerned, every separation or divorce from a UK-based partner must be reported. This is because the visa of dependent partners depends on the relationship in question, making their stay in the UK limited to the leading applicant’s visa or visa validity on family routes.

Different rules apply to family members of the BN(O) Status Holders, where the subsequent applications for leave to remain or settlement do not require proof of a subsisting relationship. Similarly, in EUSS cases, each individual with a visa granted under the EUSS Scheme has leave in their own right. As such, the test of proportionality must be applied by the Home Office before considering visa cancellation.

The reporting can be made by either the visa status holder or the sponsoring partner. There is an electronic application form that can be found on the GOV.UK website is specially designed for this purpose.

The ultimate question is what happens to a valid UK visa after the necessary reporting has been made to the Home Office?

According to the Home Office’s internal procedure, once the notification of the relationship breakdown has been received, the case will be considered for cancellation and the visa will be curtailed to 60 days unless there are exceptional reasons to cancel permission with immediate effect or the individual has less than 60 days permission remaining. During the curtailment period, an alternative visa status can be sought via other permittable UK visa routes.

If there is a reliable indication that the UK visa holder has been a victim of abuse or domestic abuse at the hands of their UK spouse or partner, the curtailment will not be persuaded. This, however, excludes cases where the lead applicant holds a temporary UK visa (for example under the Point-Based System).

It is a common practice that the decision to cancel a UK visa is served via email but can also be sent by post to the last known address where the email address is not provided. It is advisable to regularly check a spam folder in the email account as the Home Office communication can land there.

In the most recent judgment on this matter [2024] EWHC 1097 (Admin), the claimant challenged the Home Office visa refusal on two grounds, one of them being the statutory presumption of service. The judge accepted that the curtailment decision served via email was capable of being rebutted, however, without any substantial evidence it was impossible to ascertain. The onus is on a UK visa holder to regularise their immigration status as soon as possible following the relationship breakdown, even, if they have been unaware of the reporting being made to the Home Office by the other party to the relationship.

This article is provided for general information only. It is not intended to be and cannot be relied upon as legal advice or otherwise. If you would like to discuss any of the matters covered in this article, please contact us using the contact form or email us on

Navigating Business Restructuring: Strategies for Success in Turbulent Times


Due to the interconnected global economy, markets are experiencing significant disruptions causing turmoil and challenges for businesses and their stakeholders. Successfully guiding clients through complex restructuring and insolvency processes across borders demands not only experience but also a global presence, expertise in advising diverse stakeholders, and seamless coordination across legal domains.

Understanding Business Restructuring

Business restructuring is an important process that businesses go through to deal with tough economic times, adapt to changes in their industry, or fix internal problems. Making it work usually means making smart decisions, working together with everyone involved, and being ready to change how the business operates. This article looks at real examples of companies that have successfully restructured their finances, showing what they did and how it helped their overall business.

Legal Considerations in Business Restructuring

Legal considerations play a vital role in business restructuring. It is integral to business restructuring to encompass regulatory requirements and contractual obligations. Understanding the relevant regulatory framework is essential to ensure compliance with corporate governance, securities laws, and industry-specific regulations. Managing existing contracts may necessitate renegotiation or termination, whilst adherence to employment laws is critical, especially concerning workforce changes. Moreover, considerations such as intellectual property, taxes and environmental regulations must be carefully evaluated to avoid legal complications. A comprehensive grasp of the legal landscape is vital for effective restructuring, risk mitigation and regulatory compliance.

Steps in Business Restructuring

Preparing for restructuring is similar to laying the groundwork for a major renovation project. It involves a comprehensive examination of the company's financial health and operational efficiency, identifying areas that need improvement and devising a detailed plan to address these issues. This plan should outline specific objectives, strategies and timelines, serving as a roadmap for the restructuring process. Seeking input from financial advisors and legal experts can provide valuable insights and help anticipate potential challenges that may arise.

Negotiating and documenting the restructuring plan requires collaboration with various stakeholders, including creditors, suppliers and employees. This entails renegotiating contracts, restructuring debt agreements and formalising legal documents such as restructuring plans and employment contracts.

Throughout this process, clear communication, transparency, and attention to detail are essential to ensure everyone is aligned and the restructuring strategy is executed effectively. By carefully laying the groundwork and meticulously planning each step, companies can navigate the complexities of restructuring with confidence and achieve their desired outcomes while safeguarding the interests of all involved parties.


Navigating the complexities of business restructuring requires a comprehensive understanding of the interconnected global economy and the legal landscape. With expertise in debt finance, restructuring, and litigation, our team is well-equipped to guide clients through the intricacies of restructuring, safeguarding their interests and achieving long-term success.

This article is provided  for general information only. It is not intended to be and cannot be relied upon as legal advice or otherwise. If you would like to discuss any of the matters covered in this article, please contact us using the contact form or email us on

Town and Country Planning Act abandoned ‘Four-year rule’, what are the impacts?

The Levelling-up and Regeneration Act 2023 significantly advances the UK's urban development and planning regulations. Enacted on 26th October 2023, this comprehensive reform significantly amends the country's planning system, impacting developers, property owners, and local planning authorities, especially regarding unauthorised developments. One critical change is the amendment to Section 171B of the Town and Country Planning Act (TCPA) 1990, which alters the enforcement period for unauthorised developments.

Previously, the "four-year rule" under the TCPA 1990 provided immunity from enforcement action for developments or land uses existing continuously for four years without challenge. However, the Levelling Up and Regeneration Act 2023 extends this period to ten years in England, effectively doubling it. This extension offers local planning authorities in England a broader timeframe to address unauthorised developments, potentially reducing instances of unauthorised construction.

This amendment significantly impacts enforcement practices, development dynamics, and due diligence processes. Developers and property owners now face increased scrutiny and must exercise greater caution when undertaking projects without proper planning permissions. The extension provides local planning authorities in England with more time to curb unauthorised construction and enhance adherence to planning regulations.

The transitional provision accompanying this amendment ensures consistency in enforcement practices, maintaining the previous four-year enforcement window for developments completed or breaches occurring before 25th April 2024. However, it also introduces regional disparity in planning legislation between England and Wales, potentially resulting in divergent approaches to addressing unauthorised development.

The rationale behind extending the enforcement period is multifaceted, aiming to enhance regulatory compliance, deter unauthorised construction activities, and support sustainable development. Overall, the Levelling-up and Regeneration Act 2023 represents a significant step forward in the UK's planning system evolution, with the extension of the enforcement period for unauthorised development standing out as a prominent amendment.

In conclusion, this legislation heralds a new era in town and country planning, characterised by extended enforcement periods and regional variation in legislation. By providing local planning authorities in England with more time to address unauthorised developments, this change aims to promote regulatory compliance and sustainable development practices. However, it also emphasises the importance of vigilance and strategic navigation of planning regulations in the evolving urban landscape of the UK.


If you plan to purchase a regarding residential propertiescommercial properties or engage in any real estate transactions, please get in touch with Chan Neill Solicitors. Our team of property solicitors has extensive experience in assisting local and overseas buyers on their journey to settling in their new homes.


This article is provided  for general information only. It is not intended to be and cannot be relied upon as legal advice or otherwise. If you would like to discuss any of the matters covered in this article, please contact us using the contact form or email us on

Continuous residence rule in the Long Residence applications

The main requirement for the Long Residence visa category is to spend at least 10 years in the United Kingdom lawfully. The word “lawfully” is defined as having valid permission to be in the UK, such as for study, work, family purposes (but not permission as a visitor or short-term student or a seasonal worker).

The 10-year period that includes time spent in the UK unlawfully is not covered by this post. More information on this can be found in Appendix Private Life.

Appendix Long Residence

The Statement of Changes (“SoC”) in Immigration Rules laid before Parliament on the 14th of March 2024 (HC 590) introduced big changes to the Long Residence route. As such, a new requirement was brought in for applicants to have had their current permission for at least one year before attempting a settlement application under the Long Residence route.  In addition, it altered the way of meeting the “Continuous residence” requirement by introducing new absences calculation technique “for greater consistency across immigration rules” [quoted from the Explanatory Memorandum to the SoC (HC 590)]. Although consistency is a value of paramount importance, it remains questionable whether the primary legislation needed consistency in this particular instance.

The newest edition of the Immigration Rules for Long Residence visa route can be found in a recently introduced Appendix Long Residence, which replaced the provisions in Part 7 of Rules. It includes requirements for Permission to stay, Settlement as well as the Transitional arrangements for those, granted an extension of stay on the basis of Long Residence on or before 8 July 2012. The main difference between Permission to stay and Settlement routes is that in the latter, the English Language and Life in the UK test requirements must be met.

Historical background to “Continuous residence” requirement

The Immigration Rules for the Long Residence visa route were first laid before the House of Commons on 31 March 2003 (Statement of Changes HC 538). From there on, and until the 11th of April 2024, ‘Continuous residence’ in the Immigration Rules was defined as:

residence in the United Kingdom for an unbroken period, and for these purposes a period shall not be considered to have been broken where an applicant is absent from the United Kingdom for a period of 6 months or less at any one time, provided that the applicant in question has existing limited leave to enter or remain upon their departure and return, but shall be considered to have been broken if the applicant:


(v) has spent a total of more than 18 months absent from the United Kingdom during the period in question.”

In one of our past articles, we wrote about the Immigration Rules being interpreted differently by the Home Office and the applicants themselves, resulting in refusals and subsequent litigations. The article was focused on the correct interpretation of “existing leave to enter or remain upon their departure and return” within the definition of ‘Continuous residence’, setting out the case law that impelled changes in the Home Office’s decision-making practices. Some years later, the definition of “18 months” was challenged.

Historically, “18 months” was defined by the Home Office as being 540 days. The case  [2021] UKUT 65 (IAC) challenged this approach and brought the change to the interpretation of 18 months being 548 days.

Notably, the wording of the relevant paragraph of the Immigration Rules remained unchanged. However, the Home Office’s approach to applying the “Continuous residence” definition in the casework practices was revised.

With the new SoC (HC 590), the Home Office decided that there was time to change the primary legislation, that hadn’t been amended since 2003, and to do so in respect of the absences calculation under the “Continuous residence” requirement. With the new Rules, the 548 days became law rather than a guidance.  However, the new absences calculation technique has caused much confusion as the correct approach depends on when the 10-year qualifying residence is completed. The Home Office is known for introducing the requirements that are bafflingly complex and the new Rules under Appendix Long Residence have not been an exemption.

New absences calculation

As of the 11th of April 2024, to meet the “Continuous residence” requirement, the time spent outside of the UK should be calculated as follows:

10-year period completed before 11 April 2024 No more than 548 days during the 10-year qualifying period


No more than 184 days at any one time


10-year period completed on/after 11 April 2024 No more than 184 days for any single absence started before 11 April 2024


No more than 180 days in any 12-calendar month period


Essentially, the Home Office has given the prospective applicants more flexibility in terms of how much time they can spend outside of the UK during the decade in question. However, the concern now arises from the discrepancy in the wording of the Immigration Rules and the Home Office operational guidance in relation to the absences calculation. Such discrepancy is a potential pathway for litigations that, as history serves, may well alter the Home Office's decision-making practices in the future.


Note: This article was prepared on the 25th of April 2024 in line with the version of the Immigration Rules and relevant Home Office operational guidance in place on this date.

This article is provided  for general information only. It is not intended to be and cannot be relied upon as legal advice or otherwise. If you would like to discuss any of the matters covered in this article, please contact us using the contact form or email us on

How to navigate salary thresholds under the work visa routes

A new Statement of Changes to the Immigration Rules, laid before Parliament on the 14th of March 2024, introduced a sharp increase to the minimum salary thresholds for work routes, including Skilled Worker, Health and Care, Scale-Up and Senior or Specialist Worker routes. In addition, the Shortage Occupation List was replaced by a new Immigration Salary List, specifying the occupations where a reduced salary threshold applies in the Skilled Worker route and the Standard Occupation Classification (SOC) code system was updated from SOC 2010 to SOC 2020. The Home Office has also introduced transitional arrangements for existing work visa holders.

This has resulted in the expansion of the Appendix Skilled Occupations from three tables to six and in the version of the Rules which is difficult to follow. The Home Office operations guidance, which was updated on the 4th of April 2024, is not much of a help. Moreover, there are noticeable discrepancies in the Rules and guidance as well as operational issues since the implementation of the new Rules.

There is a hope that the Home Office will address the identified issues promptly. In the meantime, this post intends to shed light on how to navigate different salary levels when sponsoring migrant workers on the work routes.


Transitional provision

The starting point is to identify whether the prospective applicant falls within the transitional provision. The transitional provision applies when:

  • The prospective applicant was granted permission as a Skilled Worker before the 4th of April 2024 and they have had continuous permission as a Skilled Worker since, and the date of application is before 4 April 2030; or
  • The prospective applicant’s Certificate of Sponsorship (“COS”) was assigned before the 4th of April 2024 and they have had continuous permission as a Skilled Worker since, and the date of application is before 4 April 2030; or
  • The job is eligible for the Health and Care ASHE visa (some conditions apply). More information can be found in paragraph SW A1.1. of Appendix Skilled Worker of Immigration Rules; or
  • If being sponsored under Table 2a of Appendix Skilled Occupations, the prospective applicant was sponsored by the same sponsor in the most recent grant of permission and the sponsor continues to sponsor them.

If any of the transitional provisions apply, the minimum salary threshold will be assessed against the following options:

Option F: £29,000 per year, £11.90 per hour and the going rate for the SOC 2020 occupation code

Option G (PhD in a subject relevant to the job): £26,100 per year, £11.90 per hour and 90% of the going rate for the occupation code

Option H (PhD in a STEM subject relevant to the job): £23,200 per year, £11.90 per hour and 80% of the going rate for the occupation code

Option I (Job is in the Immigration Salary List): £23,200 per year, £11.90 per hour and the going rate for the occupation code

Option J (New entrant): £23,200 per year, £11.90 per hour and 70% of the going rate for the occupation code

Option K (Job listed in Health and Education Occupation): £23,200 per year and the going rate for the occupation code (Table 3 of Appendix Skilled Occupations)

The going rate for Options F to J can be found in Table 2 of Appendix Skilled Occupations.


New salary levels

If the job does not fall under any of the above-listed options, then, new salary thresholds apply:

Option A: £38,700 per year, £15.88 per hour and the going rate for the occupation code

Option B (PhD in a subject relevant to the job): £34,830 per year, £15.88 per hour and 90% of the going rate for the occupation code

Option C (PhD in a STEM subject relevant to the job): £30,960 per year, £15.88 per hour and 80% of the going rate for the occupation code

Option D (Job is in the Immigration Salary List): £30,960 per year, £15.88 per hour and the going rate for the occupation code

Option E (New entrant): £30,960 per year, £15.88 per hour and 70% of the going rate for the occupation code

The going rates for Options A to E can be found in Table 1 of Appendix Skilled Occupations.


Changes to Global Mobility and Scale-Up Routes

Alike the Skilled Worker salary thresholds, the salary thresholds for the Global Mobility Routes have gone up. The good news is that the going rates for the Global Mobility Routes will continue to be based on the 25th percentile of roles within the relevant SOC code and can be found in Tables 2 and 2b of Appendix Skilled Occupations. However, the minimum salary thresholds have gone up from £45,800 to £48,500 per annum for Senior or Specialist Workers and from £24,220 to £25,410 for Graduate Trainee applicants.

Important to note that some SOC Codes which were eligible for sponsorship under the Global Mobility Routes are no longer eligible as of the 4th of April 2024. Such codes are now listed in Table 2b of Appendix Skilled Occupations and can be used by someone with permission on this route before the 4th of April 2024 and who is applying for an extension to continue working in the same role.

For the Scale-Up route, the general threshold has been raised from £34,600 to £36,300.


What is next?

By introducing the above changes, as stated in the Explanatory Memorandum, the Home Office intends to encourage UK businesses to invest in the resident workforce rather than over-relying on migration. This has been the aim for many years but changing the immigration policy has not [yet] brought the desired results.

What is certain is that the Immigration Rules are becoming harder to navigate even for experienced immigration practitioners and, coupled with the increase in Immigration Health Surcharge and other visa costs, it could be assumed that this could have been done intentionally to discourage businesses from employing foreign workforce.

This article has been published in line with the relevant Rules and policies that apply on the 24th of April 2024.


This article is provided  for general information only. It is not intended to be and cannot be relied upon as legal advice or otherwise. If you would like to discuss any of the matters covered in this article, please contact us using the contact form or email us on