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
-
HMRC and Companies House to scrap free filing services
From April 2026 companies won’t be able to file their tax returns and accounts using the HMRC and Companies House free-to-use service. What steps should companies take ahead of the deadline?
-
Annual accounting: how are interest and late payment penalties calculated?
If you use the annual accounting scheme, you will submit one return each year instead of four or twelve. What are the potential traps if you don’t meet the scheme conditions?
-
Is basis period reform really over and done with?
You heaved a sigh of relief after submitting your 2023/24 self-assessment tax return, especially as it meant the fiddly basis period calculations were behind you. But why might it be to your advantage to revisit them?