Cox Manning - Accountants and tax advisers

• Pre-Budget Report 2008
• HM Revenue & Customs
• Companies House

Are you employing illegal migrants?

New measures to help tackle illegal migrant working came into force on 29 February. The measures (included in the Immigration, Asylum & Nationality Act 2006) expand on the previous requirement to check the right of any prospective employee to work in the UK and include:

• A system of civil penalties for employers who employ illegal migrant workers - the maximum penalty is expected to be £10,000.
• A new criminal offence for employers who knowingly employ illegal migrant workers - a maximum 2 year prison sentence and/or an unlimited fine.
• A continuing responsibility for the employers of migrant workers who have a time limited immigration status to check their ongoing entitlement to work in the UK.

The Border and Immigration Agency (www.bia.homeoffice.gov.uk) provides both summary leaflets and comprehensive guidance booklets. Currently they only show the law as it was before 29 February but updated literature will be available shortly. Until then please remember that workers from different parts of Europe require different paperwork which, in turn, is different from that required by other nationals. Your only defence against prosecution is proof that you carried out the necessary checks.

There is a comprehensive list of the checks you should have made in the past and those required from now on at: www.bia.homeoffice.gov.uk/employers/preventingillegalworking/complyingwiththelaw/

There is more assistance available at:

• www.businesslink.gov.uk - an interactive tool is available in the "employing people" section
• The Border and Immigration Agency is introducing an "Employer Checking Service" that will enable employers to obtain government confirmation of their potential employee's entitlement to work in the UK. The service will be free of charge
• An Employers' Helpline is available on 0845 010 6677

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