Workforce Mobility & Immigration in United Kingdom

Skilled Worker sponsor licence applications and per-pay-period salary compliance for non-UK partners, managers and key staff — EU nationals included since Brexit ended free movement.

United Kingdom Reviewed September 2026

Currency

GBP

Free movement

Not applicable — work permit generally required for all nationalities

Main non-EU route

Skilled Worker visa is the primary route for non-UK hires — EU nationals included since Brexit — requiring an employer-held sponsor licence; general salary threshold £41

Registration deadline

Typically within 1–2 weeks of arrival

Housing — single employee

~£1,650–2,100/month (1-bed; inner London boroughs average £2,200–2,600, outer London £1,200–1,700)

Housing — family of four

~£2,300–4,750/month (3-bed, wide range by borough)

Talk to a United Kingdom mobility expert

Moving workforce into United Kingdom

The United Kingdom applies a 25% main rate of corporation tax on profits above £250,000, with a 19% small profits rate below £50,000 and marginal relief tapering the effective rate between the two bands — a structure unchanged for the 2026/27 financial year, but one where profit within the marginal band is taxed at an effective rate of approximately 26.5% on each additional pound, higher than either headline rate. VAT is charged at a standard 20%, with a £90,000 registration threshold — among the more straightforward tax regimes across HTLC's country practices.

Discuss your United Kingdom relocation plan

United Kingdom is not an EU/EEA member

Skilled Worker visa is the primary route for non-UK hires — EU nationals included since Brexit — requiring an employer-held sponsor licence; general salary threshold £41,700/year or the occupation-specific going rate, whichever is higher; per-pay-period salary compliance required from 8 April 2026

Confirm the right route for a hire

What sits with the company

Once the right to work is confirmed, payroll registration follows — see our Payroll & Workforce Management in United Kingdom guide for the employer registration steps that come next.

Set up a relocation process

What it costs to house a relocating employee

Figures below are indicative for London, United Kingdom's primary market for relocating employees — a company relocating multiple staff should budget by destination city, not a single national number.

ItemSingle employeeFamily of four
Typical apartment1-bedroom3-bedroom
Rent (London)~£1,650–2,100/month (1-bed; inner London boroughs average £2,200–2,600, outer London £1,200–1,700)~£2,300–4,750/month (3-bed, wide range by borough)
Security depositCapped by law at 5 weeks' rent for annual rents under £50,000 (6 weeks between £50,000–£100,000); holding deposit capped at 1 week's rentCapped by law at 5 weeks' rent for annual rents under £50,000 (6 weeks between £50,000–£100,000); holding deposit capped at 1 week's rent
Get a city-specific relocation estimate

Frequently asked questions

Do EU citizens still have the right to work in the UK without a visa?
No. Free movement ended on 1 January 2021. Any non-UK national, including EU citizens, now requires a Skilled Worker visa sponsored by a UK employer holding a valid Home Office sponsor licence, unless they already hold settled or pre-settled status under the EU Settlement Scheme.
What is the Skilled Worker salary threshold for 2026?
The general minimum is £41,700 per year, or the occupation-specific "going rate" for the role's SOC code, whichever is higher. Reduced thresholds apply to healthcare roles (from £25,000), new entrants (from £33,400), and roles on the Shortage Occupation List (a 20% discount on the going rate).
What changes on 8 April 2026 for sponsors?
Sponsors must demonstrate the salary threshold is met in each individual pay period, not as an annual average. Compensation structures relying on bonuses, commission or irregular payments to meet the threshold over a year may fail the check in individual months.
Why does the £50,000–£250,000 profit band matter for corporation tax?
Profits in this band are taxed via marginal relief, which produces an effective rate of approximately 26.5% on each additional pound of profit within it — higher than both the 19% small profits rate and the 25% main rate. Companies near either boundary should model the tax impact of crossing it.

Talk to a United Kingdom mobility expert

Immigration, not tax, is the structural risk companies underestimate in the UK: a sponsor licence takes time to obtain and is now checked at the level of each individual payslip, not the year as a whole. Companies planning to hire non-UK staff — EU nationals included — should secure sponsor status well ahead of the intended start date, not treat it as a formality alongside the job offer.