The United Kingdom will open the new Graduate route on July 1 for international students who want to live and work in the U.K. after completing their studies.

Key Points:

  • The route is for international students who have earned a bachelor’s degree or higher in the U.K. Successful applicants will be able to work or look for work for up to two years, or three years for Doctoral students.
  • The Graduate route will be unsponsored; applicants will not need a job to apply. Applicants will be able to switch jobs, and there will be no minimum salary requirements above the National Minimum Wage. The U.K. will not cap the number of students eligible for the route.
  • Applicants who began their studies in the U.K. in fall 2020 have until June 21, 2021, to enter the U.K. in order to be eligible for the route. This date was pushed back from April 6, 2021, because of travel restrictions related to the COVID-19 pandemic.
  • A Graduate in this route may switch into the Skilled Worker visa category.

Additional Information: The U.K. is introducing the Graduate route as part of its switch to a points-based immigration system following the end of free movement between the U.K. and EU on Jan. 1, 2021. The new route is also part of the government’s efforts to increase the number of international higher education students to 600,000 by 2030.

Rest of World Source: Deloitte. Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited (“DTTL”), its global network of member firms, and their related entities. DTTL (also referred to as “Deloitte Global”) and each of its member firms are legally separate and independent entities. DTTL does not provide services to clients. Please see www.deloitte.com/about to learn more. Deloitte Legal means the legal practices of Deloitte Touche Tohmatsu Limited member firms or their affiliates that provide legal services. For legal, regulatory and other reasons, not all member firms provide legal services. This includes Deloitte Tax LLP in the United States, which does not provide legal and/or immigration advice or services. This communication contains general information only, and none of Deloitte Touche Tohmatsu Limited, its member firms or their related entities (collectively, the “Deloitte network”) is, by means of this communication, rendering professional advice or services. Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified professional adviser. No entity in the Deloitte network shall be responsible for any loss whatsoever sustained by any person who relies on this communication. © 2021. For information, contact Deloitte Touche Tohmatsu Limited.

The German government has removed Ireland and the United Kingdom from Germany’s list of COVID-19 “virus variant” areas, lifting travel bans had been in place since January. Officials reclassified both Ireland and the United Kingdom as “risk areas.”

Key Points:

  • Residents of Ireland can travel to Germany without providing a specific reason, provided they follow travel rules on testing and quarantine. Residents of the U.K. must generally travel to Germany under the rules applicable to third countries, though different rules may apply for EU nationals who live in the U.K.
  • Travelers from Ireland, the United Kingdom and other risk areas must:
    • Register at www.einreiseanmeldung.de before arriving in Germany and carry proof of registration when entering the country.
    • Present results (1) upon arrival of a negative COVID-19 PCR test taken within the 48 hours prior to their travel to Germany or (2) within the first 48 hours after arriving in Germany.
    • Self-isolate for 10 days upon arrival. The isolation period can be cut short after five days upon presenting a negative COVID-19 test.
    • The final decision on entry to Germany is made at the discretion of the Federal Police; however, airlines may also check to ensure that travel requirements are met. Travelers are advised to check with their airline before travel.
  • Brazil, the Czech Republic, South Africa and 10 other countries and regions remain on Germany’s “virus variant” list. Travel remains suspended to anyone who has been in these countries in the past 10 days, except for a few narrow exceptions, e.g., for German nationals and their immediate family or those with a registered domicile in Germany.

Analysis & Comments: The removal of Ireland and the United Kingdom from the “virus variant” list will ease travel for some, but a number of restrictions and health protocols remain in place.

Rest of World Source: Deloitte. Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited (“DTTL”), its global network of member firms, and their related entities. DTTL (also referred to as “Deloitte Global”) and each of its member firms are legally separate and independent entities. DTTL does not provide services to clients. Please see www.deloitte.com/about to learn more. Deloitte Legal means the legal practices of Deloitte Touche Tohmatsu Limited member firms or their affiliates that provide legal services. For legal, regulatory and other reasons, not all member firms provide legal services. This includes Deloitte Tax LLP in the United States which does not provide legal and/or immigration advice or services. This communication contains general information only, and none of Deloitte Touche Tohmatsu Limited, its member firms or their related entities (collectively, the “Deloitte network”) is, by means of this communication, rendering professional advice or services. Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified professional adviser. No entity in the Deloitte network shall be responsible for any loss whatsoever sustained by any person who relies on this communication. © 2021. For information, contact Deloitte Touche Tohmatsu Limited.

Italian authorities have extended restrictions on travel from Brazil and the United Kingdom and tightened rules on travel from Japan. The changes will remain in effect until at least April 6.

Key Points:

  • Brazil. Brazil remains on List E. This means that most air travel from Brazil is suspended, though exemptions introduced last month will remain in place. Additional exemptions are now available to those traveling from Brazil in order to reach the domicile, home or residence of their minor children and to those whose entry is authorized by the Italian Ministry of Health, for reasons of necessity, regardless of their residence.
  • United Kingdom. The United Kingdom also remains on List E. Travel from the United Kingdom is only permitted for people with registered residence in Italy from before Dec. 23, 2020, or who can demonstrate proven reasons of necessity to return to Italy.
  • Japan. Officials recently moved Japan from List D to List E, meaning travel from Japan is also only permitted for essential reasons, such as work, health, study, absolute urgency or to return to own home, domicile or residency.
  • Other travel restrictions. All other current travel restrictions will remain in place until at least April 6.

Additional Information: Italy has also extended “COVID tested” flights to Italy from the United States. Travel from the United States remains restricted, but those who are permitted to travel to Italy can avoid quarantine upon arrival by taking a “COVID tested” flight and presenting results of a negative COVID-19 test taken no more than 48 hours before departure. Authorities are looking to expand “COVID tested” flights to arrivals from other countries, but for now they are only available for those traveling to Italy from select airports in the U.S. (Atlanta, Newark and New York) and Germany (Frankfurt and Munich).

Analysis & Comments: Business travelers should expect travel to Italy from Brazil, Japan and the United Kingdom to be strictly limited until at least April 6. The response to the COVID-19 pandemic continues to develop, and Deloitte will provide additional updates as information becomes available.

Rest of World Source: Deloitte. Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited (“DTTL”), its global network of member firms, and their related entities. DTTL (also referred to as “Deloitte Global”) and each of its member firms are legally separate and independent entities. DTTL does not provide services to clients. Please see www.deloitte.com/about to learn more. Deloitte Legal means the legal practices of Deloitte Touche Tohmatsu Limited member firms or their affiliates that provide legal services. For legal, regulatory and other reasons, not all member firms provide legal services. This includes Deloitte Tax LLP in the United States which does not provide legal and/or immigration advice or services. This communication contains general information only, and none of Deloitte Touche Tohmatsu Limited, its member firms or their related entities (collectively, the “Deloitte network”) is, by means of this communication, rendering professional advice or services. Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified professional adviser. No entity in the Deloitte network shall be responsible for any loss whatsoever sustained by any person who relies on this communication. © 2020. For information, contact Deloitte Touche Tohmatsu Limited.

The United Kingdom is now requiring all outbound international travelers to carry a new form that states that their trip is permitted under the country’s COVID-19 lockdown rules.

Key Points:

  • The U.K. remains under stay-at-home rules that were put in place to mitigate the spread of the COVID-19 virus. These rules make it illegal to travel abroad except for a permitted reason, such as for work or education.
  • Under a change that took effect Monday, March 8, anyone leaving the U.K. must download and sign a travel declaration form stating their reason for travel. The form must be printed and carried or downloaded onto a mobile device before travel.
  • Carriers will check that the forms have been completed before boarding, either at check-in or the departure gate. Those who have not completed the form may not be permitted to travel.
  • Police officers will conduct spot checks at airports to ask travelers to produce their completed form. It is an offense to fail to produce a completed form at the port or airport, and individuals could face a £200 fine for failing to do so.
  • Furthermore, travelers who are identified as attempting to travel for reasons that are not permitted will not be allowed to travel and risk receiving a fixed penalty notice starting at £200 rising to a maximum of £6,400.

Additional Information: The new form is one of several travel-related requirements the U.K. government has put in place to slow COVID-19 transmission. Earlier this year, U.K. officials introduced a pre-departure testing requirement for all international arrivals. They have also established a “red list” of countries with high transmission rates; travelers arriving from these countries must isolate at a government-approved facility for 10 days upon arrival. All international arrivals must also take a COVID-19 test 72 hours before departure and on the second and eighth day of their isolation period after arriving in the U.K.

Analysis & Comments: The response to the COVID-19 pandemic continues to develop, and Deloitte will provide additional updates as information becomes available. Please check Deloitte’s COVID-19 Digital Map, available here, for information on travel restrictions and immigration changes in other countries.

Rest of World Source: Deloitte. Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited (“DTTL”), its global network of member firms, and their related entities. DTTL (also referred to as “Deloitte Global”) and each of its member firms are legally separate and independent entities. DTTL does not provide services to clients. Please see www.deloitte.com/about to learn more. Deloitte Legal means the legal practices of Deloitte Touche Tohmatsu Limited member firms or their affiliates that provide legal services. For legal, regulatory and other reasons, not all member firms provide legal services. This includes Deloitte Tax LLP in the United States which does not provide legal and/or immigration advice or services. This communication contains general information only, and none of Deloitte Touche Tohmatsu Limited, its member firms or their related entities (collectively, the “Deloitte network”) is, by means of this communication, rendering professional advice or services. Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified professional adviser. No entity in the Deloitte network shall be responsible for any loss whatsoever sustained by any person who relies on this communication. © 2021. For information, contact Deloitte Touche Tohmatsu Limited.

The U.K. government has announced new plans to modernize the country’s immigration system to “attract and retain the most highly-skilled, globally mobile talent.” The plans are detailed in a budget plan submitted to the House of Commons last week and focus on attracting global talent in academia, science, research and technology.

Among other proposals, the budget calls on the government to:

  • Introduce an elite points-based visa. This visa would be introduced by March 2022 and would include a “scale-up” stream that would allow those with job offers from a recognized U.K. scale-up to qualify for a fast-track visa.
  • Reform the Global Talent visa. This reform would include allowing winners of international prizes, scholarships and programs for early promise to automatically qualify for a visa.
  • Review the Innovator visa. This would be done with the goal of making it easier for individuals with skills and experience to start a business and obtain a visa.
  • Launch a new Global Business Mobility visa. This would be done by spring 2022 and would allow for overseas businesses to more easily establish a presence in the U.K. or transfer staff to the U.K.
  • Provide practical support. These efforts would target small firms that are using the visa system for the first time.
  • Modernize the immigration sponsorship program. The government plans to publish a delivery roadmap this summer, detailing plans to make the sponsorship program easier to use.
  • Establish a global outreach strategy. This would be done by expanding the Global Entrepreneur Program, marketing visa offerings and exploring the possibility of building an overseas talent network.

Analysis & Comments: Employers will welcome the steps being taken to ensure that the U.K. can attract and retain the most highly skilled, globally mobile talent from around the world. Employers will also welcome the steps being taken to modernize the immigration sponsorship system and will wait with interest for the roadmap due to be published in the summer. Deloitte will continue to follow developments related to the budget proposal, and will provide additional updates as information becomes available.

Rest of World Source: Deloitte. Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited (“DTTL”), its global network of member firms, and their related entities. DTTL (also referred to as “Deloitte Global”) and each of its member firms are legally separate and independent entities. DTTL does not provide services to clients. Please see www.deloitte.com/about to learn more. Deloitte Legal means the legal practices of Deloitte Touche Tohmatsu Limited member firms or their affiliates that provide legal services. For legal, regulatory and other reasons, not all member firms provide legal services. This includes Deloitte Tax LLP in the United States which does not provide legal and/or immigration advice or services. This communication contains general information only, and none of Deloitte Touche Tohmatsu Limited, its member firms or their related entities (collectively, the “Deloitte network”) is, by means of this communication, rendering professional advice or services. Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified professional adviser. No entity in the Deloitte network shall be responsible for any loss whatsoever sustained by any person who relies on this communication. © 2021. For information, contact Deloitte Touche Tohmatsu Limited.

The United Kingdom has launched a smartphone application (App) for the Hong Kong British Nationals Overseas/BN(O) visa.

Key Points:

  • The App allows BN(O) and Hong Kong Special Administrative Region passport holders to submit their biometrics and confirm their identity through their phones. European Economic Area biometric passport holders already have access to this App.
  • Individuals can use the App while in the U.K. or abroad.
  • Applicants with a valid BN(O) passport can use this link for their application. If the application is approved, they can travel to the U.K. using any valid passport.
  • Applicants without a valid BN(O) passport who are BN(O) status holders can apply for a BN(O) passport before submitting an application.
  • Those who encounter trouble scanning documents should complete their applications at a Visa Application Centre if they are in Hong Kong or at a UK Visa and Citizenship Application Services location.
  • BN(O) status holders and BN(O) family members with existing U.K. visas are not required to apply until their current visa or Leave Outside the Rules is close to the expiry date.

Background: The App is being made available to BN(O)s after the U.K. opened a new BN(O) visa category for Hong Kong BN(O) status holders on Jan. 31, 2021.

Rest of World Source: Deloitte. Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited (“DTTL”), its global network of member firms, and their related entities. DTTL (also referred to as “Deloitte Global”) and each of its member firms are legally separate and independent entities. DTTL does not provide services to clients. Please see www.deloitte.com/about to learn more. Deloitte Legal means the legal practices of Deloitte Touche Tohmatsu Limited member firms or their affiliates that provide legal services. For legal, regulatory and other reasons, not all member firms provide legal services. This includes Deloitte Tax LLP in the United States which does not provide legal and/or immigration advice or services. This communication contains general information only, and none of Deloitte Touche Tohmatsu Limited, its member firms or their related entities (collectively, the “Deloitte network”)

IMPACT – HIGH

The U.K. government has announced that beginning Feb. 15 travelers arriving in England from 33 “red list” countries will be required to quarantine in a hotel for 10 days. All travelers arriving in Scotland will be required to quarantine in a hotel for 10 days. Additional testing requirements have also been introduced.

Key Points:

  • Travelers entering England from the 33 “red list” countries will be required to enter a government-approved hotel quarantine facility for 10 days upon arrival. Only U.K. nationals, Irish nationals and U.K. residents are currently allowed to enter the England from the “red list” countries.
  • These travelers must book and pay for their quarantine before traveling to the U.K. The cost per individual is £1,750, which includes testing, transportation and hotel quarantine.
  • All international arrivals to England, whether under home quarantine or hotel quarantine, will be required by law to take further PCR COVID-19 tests on the second and eighth day of that quarantine. This is in addition to the existing requirement to present a negative COVID-19 test 72 hours before traveling to the U.K.
  • Breaching the rules is considered a criminal offense, and there will be penalties in place for travelers who do not comply. Fines will range from £1000 to £10,000 and there could also be possible prison sentences of up to 10 years for those who provide false information on the passenger locator form or try to conceal they have been in a “red list” country in the 10 days before arrival.
  • An online portal will go live shortly, both for the hotel quarantine facilities and COVID-19 testing. Passengers will have to book the hotel and testing through the online portal before they travel.
  • In Scotland, the 10-day hotel quarantine requirement will apply to all international arrivals flying into Scotland from Feb. 15, not just arrivals from the “red list” countries. All arrivals from outside the Common Travel Area must book and pay for managed isolation in quarantine hotels.
  • Travelers arriving in Northern Ireland and Wales from outside the Common Travel Area are required to self-isolate for 10 days, but a hotel quarantine is not currently required.

Background: Previously, the U.K. government banned visitors from entering England who have been in “red list” countries in the 10 days before traveling to the U.K. The new measures mark a tightening of restrictions in light of reported new variants of COVID-19.

Analysis & Comments: The response to COVID-19 continues to develop, and Deloitte will provide additional updates as information becomes available. Please check Deloitte’s COVID-19 Digital Map, available here, for information on travel restrictions and immigration changes in other countries.

Rest of World Source: Deloitte. Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited (“DTTL”), its global network of member firms, and their related entities. DTTL (also referred to as “Deloitte Global”) and each of its member firms are legally separate and independent entities. DTTL does not provide services to clients. Please see www.deloitte.com/about to learn more. Deloitte Legal means the legal practices of Deloitte Touche Tohmatsu Limited member firms or their affiliates that provide legal services. For legal, regulatory and other reasons, not all member firms provide legal services. This includes Deloitte Tax LLP in the United States which does not provide legal and/or immigration advice or services. This communication contains general information only, and none of Deloitte Touche Tohmatsu Limited, its member firms or their related entities (collectively, the “Deloitte network”) is, by means of this communication, rendering professional advice or services. Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified professional adviser. No entity in the Deloitte network shall be responsible for any loss whatsoever sustained by any person who relies on this communication. © 2020. For information, contact Deloitte Touche Tohmatsu Limited.

IMPACT – HIGH

The United Kingdom has banned entry to the U.K. for visitors arriving from Burundi, Rwanda and the United Arab Emirates in an effort to limit the spread of a new COVID-19 variant. These three countries have been added to the Home Office’s “red list” of more than 30 countries from which visitors are not permitted to travel to the U.K.

Key Points:

  • From 1 p.m. on Jan. 29, 2021, visitors from Burundi, Rwanda and the United Arab Emirates will no longer be allowed to enter the U.K. Direct passenger flights from the UAE will also be suspended.
  • British, Irish and third-country nationals with residence rights who are returning from these three countries or have spent time in these countries in the 10 days before arrival to the U.K. will still be allowed entry. However, such travellers will be required to self- isolate for 10 days and will not be eligible for the Test to Release Scheme.

Additional Information: People who have been in or transited through the “red list” countries in the last 10 days are not permitted to travel to the U.K. As for travelers from Burundi, Rwanda and the UAE, this does not include British, Irish nationals and third-country nationals with residence rights (for instance a Skilled Worker visa), who will be able to enter the U.K. but must self-isolate for 10 days and cannot use the Test to Release Scheme.

The full “red list” is as follows: Angola, Argentina, Bolivia, Botswana, Brazil, Burundi, Cape Verde, Chile, Colombia, Democratic Republic of Congo, Ecuador, Eswatini, French Guiana, Guyana, Lesotho, Malawi, Mauritius, Mozambique, Namibia, Panama, Paraguay, Peru, Portugal (including Madeira and the Azores), Rwanda, Seychelles, South Africa, Suriname, Tanzania. United Arab Emirates (UAE), Uruguay, Venezuela, Zambia, Zimbabwe.

The U.K. government previously barred entry to visitors from most South American countries and Portugal in mid-January 2021.

Analysis & Comments: Employees located in the countries listed above who need to travel to the U.K. may want to discuss their travel plans with a Deloitte professional. While visiting the U.K. from these countries is not permitted, British and Irish nationals and those holding a valid U.K. residence visa or work permit may still be permitted to travel. Travelers should also regularly check with their travel provider or airline in anticipation of any potential disruption to flights. The response to the COVID-19 pandemic continues to develop, and Deloitte will provide additional updates as information becomes available. Please check Deloitte’s COVID-19 Digital Map, available here, for information on travel restrictions and immigration changes in other countries.

Rest of World Source: Deloitte. Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited (“DTTL”), its global network of member firms, and their related entities. DTTL (also referred to as “Deloitte Global”) and each of its member firms are legally separate and independent entities. DTTL does not provide services to clients. Please see www.deloitte.com/about to learn more. Deloitte Legal means the legal practices of Deloitte Touche Tohmatsu Limited member firms or their affiliates that provide legal services. For legal, regulatory and other reasons, not all member firms provide legal services. This includes Deloitte Tax LLP in the United States which does not provide legal and/or immigration advice or services. This communication contains general information only, and none of Deloitte Touche Tohmatsu Limited, its member firms or their related entities (collectively, the “Deloitte network”) is, by means of this communication, rendering professional advice or services. Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified professional adviser. No entity in the Deloitte network shall be responsible for any loss whatsoever sustained by any person who relies on this communication. © 2021. For information, contact Deloitte Touche Tohmatsu Limited.

IMPACT – HIGH

The United Kingdom’s Home Office is once again allowing applicants for certain visas (including Skilled Worker, Intra Company and Student visas) and Indefinite Leave to Remain decisions to pay for faster decisions on their applications.

Key Points

  • Applicants who are inside the U.K. may be able to receive a faster decision on their visa or settlement application.
  • Eligible applicants can choose priority service, which returns a decision within five working days of the applicant’s U.K. Visa and Citizen Application Services (UKVCAS) appointment. In addition to the application fee, applicants must pay £500 for the priority service.
  • A super priority option is available for eligible applicants at a cost of £800 in addition to the application fee. Under this option, decisions are made by the end of the next working day after the UKVCAS appointment if the appointment takes place Monday through Friday or two working days after the UKVCAS appointment if it is a weekend appointment.
  • Applicants are notified of the decision by email or through the mail.
  • Only certain visas are eligible for expedited decisions at this time because of the ongoing COVID-19 pandemic.

Additional Information: In some cases, decisions may be delayed if additional information from the applicant is needed. Applicants should receive a biometric residence permit seven to 10 days after their decision.

Analysis & Comments: Individuals interested in an expedited decision should contact their Deloitte professional to check if their visa is eligible for the service and to gather the required documentation for a successful, faster decision.

Rest of World Source: Deloitte. Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited (“DTTL”), its global network of member firms, and their related entities. DTTL (also referred to as “Deloitte Global”) and each of its member firms are legally separate and independent entities. DTTL does not provide services to clients. Please see www.deloitte.com/about to learn more. Deloitte Legal means the legal practices of Deloitte Touche Tohmatsu Limited member firms or their affiliates that provide legal services. For legal, regulatory and other reasons, not all member firms provide legal services. This includes Deloitte Tax LLP in the United States which does not provide legal and/or immigration advice or services. This communication contains general information only, and none of Deloitte Touche Tohmatsu Limited, its member firms or their related entities (collectively, the “Deloitte network”) is, by means of this communication, rendering professional advice or services. Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified professional adviser. No entity in the Deloitte network shall be responsible for any loss whatsoever sustained by any person who relies on this communication. © 2021. For information, contact Deloitte Touche Tohmatsu Limited.

IMPACT – MEDIUM

The Home Office has introduced a new concession for individuals whose leave in the U.K. expired while they were abroad and unable to return because of COVID-19.

Key Points:

  • Individuals who left the U.K. with valid leave before March 17, 2020, and who intended to return to apply for Indefinite or Further Permission to Stay, but were unable to because of COVID-19 travel restrictions, can fill out this online form to find out if they are eligible for the Covid Visa Concession Scheme. Information provided on the form will then be sent to a case working team who will contact the individual to explain whether they may be eligible under the Covid Visa Concession Scheme and, if so, the next steps.
  • Applicants will receive a confirmation email after submitting the form and must reply to the confirmation email within 48 hours. Those who fail to do so will have to submit the form again. Once a response to the confirmation email is received, officials will aim to respond to the applicant within 10 business days.
  • The concession is available until March 31, 2021.

Analysis & Comments: Individuals who may be eligible for the new concession are encouraged to complete the form, as described above, and to contact Deloitte if they need assistance. The U.K.’s response to COVID-19 continues to evolve. Please check Deloitte’s COVID-19 Digital Map, for information on travel restrictions and immigration changes in the U.K. and other countries.

Rest of World Source: Deloitte. Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited (“DTTL”), its global network of member firms, and their related entities. DTTL (also referred to as “Deloitte Global”) and each of its member firms are legally separate and independent entities. DTTL does not provide services to clients. Please see www.deloitte.com/about to learn more. Deloitte Legal means the legal practices of Deloitte Touche Tohmatsu Limited member firms or their affiliates that provide legal services. For legal, regulatory and other reasons, not all member firms provide legal services. This includes Deloitte Tax LLP in the United States which does not provide legal and/or immigration advice or services. This communication contains general information only, and none of Deloitte Touche Tohmatsu Limited, its member firms or their related entities (collectively, the “Deloitte network”) is, by means of this communication, rendering professional advice or services. Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified professional adviser. No entity in the Deloitte network shall be responsible for any loss whatsoever sustained by any person who relies on this communication. © 2021. For information, contact Deloitte Touche Tohmatsu Limited.