Right to Work Checks from 2026: What Changes Are Being Prepared and How Romanians in the UK May Be Affected
For many Romanians in the UK, the expression Right to Work may sound like something that only applies to large employers, companies with HR departments, or businesses that recruit staff through PAYE.
In reality, the legal right to work in the UK is becoming an increasingly important area not only for employees, but also for businesses that use subcontractors, self-employed workers, CIS workers, agency workers, labour-only subcontractors, or people working through intermediaries.
This subject is particularly important for the Romanian community in the UK because many Romanians work in sectors such as construction, cleaning, delivery, transport, security, hospitality, beauty services, or other industries where work is often carried out through subcontracting, CIS, or self-employed arrangements.
At present, the official Right to Work rules are very clear for employees, meaning people who are directly employed. The employer must check the person’s right to work before employment starts.
However, the UK government has reviewed and proposed extending these rules to more modern and flexible forms of work, such as the gig economy, casual work, subcontracted work, and certain self-employed arrangements.
Therefore, even though the final form and exact implementation date of the new rules must continue to be monitored on GOV.UK, the direction is clear: the authorities want more responsibility, more traceability, and more checks in sectors where there is a risk of illegal working.
For construction companies, CIS subcontractors, and Romanians who work or want to work in the UK, this subject can no longer be ignored.
Important Status: What Is Confirmed and What Still Needs to Be Monitored
At the time of writing this article, GOV.UK confirms that employers must check a person’s right to work before employing them.
The Home Office employer guidance explains that these checks can give the employer a legal defence known as a statutory excuse if it is later discovered that the person did not have the legal right to work.
At the same time, the Home Office guidance explains that where the person is not a direct employee, for example where they are self-employed, the business is not currently required in the same way to establish a statutory excuse, except in certain special situations, such as sponsor licence duties.
However, the Home Office strongly encourages businesses to check contractors, labour providers, and people in the supply chain, including situations where someone uses a substitute, meaning another person sent to carry out the work in their place.
This means that, for construction businesses and CIS subcontractors, the subject must be treated seriously.
Even if not all details regarding the extension of the rules have been finalised, businesses should begin organising their documents, contracts, and internal processes.
Why Does This Matter for Romanians in the UK?
For Romanians in the UK, this change may matter in several ways.
Some Romanians are PAYE employees and simply need to be able to prove their right to work when asked.
Others are CIS subcontractors, sole traders, or directors of limited companies and work for multiple contractors.
Some have settled status or pre-settled status and need to know how to generate a share code.
Some have a British or Irish passport and can be checked through other methods.
Others come from Romania as visitors and wrongly believe that, because they can stay in the UK for up to six months, they can also work temporarily.
This is where one of the biggest misunderstandings appears:
The right to visit the UK does not mean the right to work in the UK.
Another very dangerous misunderstanding is this:
UTR, CIS verification, or Self Assessment does not automatically mean the legal right to work.
HMRC deals with taxes.
The Home Office deals with the right to work and immigration status.
You can have a UTR and still not have the legal right to work in the UK if your immigration status does not allow you to do so.
What Is Right to Work?
Right to Work means a person’s legal right to work in the UK.
For a business, a Right to Work check is the process through which it confirms that the person has legal permission to carry out the relevant work in the UK.
This can depend on several factors:
citizenship;
immigration status;
settled or pre-settled status;
type of visa;
work restrictions;
the period for which the right to work is valid;
the type of work being performed;
the way the person is employed or contracted.
For employers, these checks are not just a formality. They can make the difference between a business that is legally protected and a business exposed to fines, investigations, and reputational damage.
What Does and Does Not Provide the Right to Work?
To avoid confusion between tax rules and immigration rules, it is important to understand which documents have a tax purpose and which documents can demonstrate the right to work.
Documents and Systems That Do NOT Automatically Represent the Right to Work
UTR
UTR means Unique Taxpayer Reference.
It is a tax reference issued by HMRC for declaring taxes.
A UTR does not confirm the legal right to work in the UK.
HMRC may issue or use a tax reference for the collection of taxes, but this does not automatically mean that the Home Office has confirmed the person’s right to work.
CIS Verification
CIS verification is a tax process specific to the construction industry.
It establishes the deduction rate for subcontractors: 20%, 30%, or gross payment status.
CIS verification is not a Right to Work check.
You can have a subcontractor verified under CIS, but that does not automatically mean the person has the legal right to work in the UK.
Self Assessment
Self Assessment is the system through which a person declares income to HMRC.
Submitting a Tax Return does not mean that the person automatically had the legal right to work.
Declaring income to HMRC does not fix an immigration problem.
Standard Visitor
Standard Visitor is the status through which a person can visit the UK for tourism, family visits, or certain permitted activities.
This status does not provide a general right to work.
A visitor cannot work for a UK company and cannot provide services as self-employed in the UK, except for very limited exceptions provided under the visitor rules.
Documents and Statuses That May Demonstrate the Right to Work
Settled Status or Pre-Settled Status
Romanians who have settled status or pre-settled status under the EU Settlement Scheme may have the right to work in the UK.
This status is usually demonstrated through a share code generated online.
You should not send your UKVI account password.
You should not give anyone access to your personal account.
The correct method is to generate a Right to Work share code and provide it together with your date of birth.
Work Visas
A person may have the right to work through a valid visa, for example a Skilled Worker Visa or another form of permission granted by the Home Office.
However, the right to work may be limited by the conditions of the visa.
For example, a visa may limit the type of work, the number of hours, the employer, or the permitted activity.
British or Irish Passport
British and Irish citizens have the right to work in the UK.
For them, the check can be carried out through accepted original documents or through a Digital Verification Service, depending on the situation.
What Is Changing or Being Prepared from 2026?
The publicly discussed change relates to extending responsibility for Right to Work checks beyond the traditional employee-employer model.
Until now, the clear obligation has mainly applied to direct employees.
However, in many industries, people work as self-employed individuals, through platforms, agencies, subcontractors, or other companies.
This has created a grey area.
In the gig economy, a person may work through an app or platform, while the company may argue that the person is a self-employed contractor.
In construction, a person may be paid through CIS, issue invoices, and work on the site of a main contractor.
In cleaning, hospitality, delivery, or beauty services, workers may be used through intermediaries, agencies, or flexible contracts.
The direction of the authorities is to close this grey area and impose more responsibility on the businesses that actually benefit from the work carried out by these people.
For small businesses, this change may mean more administration.
For Romanians who work legally, it may mean that they are asked more often for documents, share codes, or evidence of status.
For those who come to the UK as visitors and work without the right to work, the risks may become much higher.
Who May Be Affected?
This change may affect several categories in the labour market.
1. Construction LTD Companies That Pay CIS Subcontractors
If you have a Limited Company in construction and pay other CIS subcontractors, you need to be very careful.
CIS verification is not the same as a Right to Work check.
CIS verification establishes the tax deduction rate: 20%, 30%, or gross payment status.
Right to Work verification establishes whether the person has the legal right to work in the UK.
These are two completely different things.
A business can be compliant with HMRC for CIS but still have problems with the Home Office if it uses people who do not have the legal right to work.
2. Individual CIS Subcontractors
If you are an individual CIS subcontractor, the businesses you work for may start asking for more documents before the project begins.
This may include:
valid ID or passport;
UTR;
NINO;
CIS verification details;
proof of address;
public liability insurance;
share code, if you have digital immigration status;
proof of settled or pre-settled status;
contract or subcontractor agreement;
properly issued invoices;
confirmation that you are the person actually carrying out the work.
For those who work legally, this should not be a major problem, but the documents should be prepared and organised.
3. Romanians with Settled Status or Pre-Settled Status
If you have settled or pre-settled status, you need to know how to generate a Right to Work share code.
You should not send anyone your UKVI account password.
You should not give anyone access to your personal account.
The correct method is to generate a share code from GOV.UK and provide it together with your date of birth, so that the employer or business can verify your status through the official Home Office service.
It is important that the share code is generated for Right to Work, not for renting or other purposes.
4. Romanians Who Come to the UK as Visitors
This is one of the most important categories.
Many Romanians believe that, if they can enter the UK as visitors and stay for up to six months, they can also work temporarily.
This is wrong.
As a Standard Visitor, you can come to the UK for tourism, family visits, certain permitted business activities, short courses, or other limited activities.
But you do not have a general right to work.
You cannot work for a UK company.
You cannot work as self-employed in the UK.
You cannot work on a construction site, in cleaning, delivery, hospitality, or other services in exchange for money.
You cannot say it is legal just because the money is paid in cash or because you intend to declare the income later to HMRC.
If you do not have the right to work, declaring the income to HMRC does not fix the immigration problem.
5. Businesses That Use Agency Workers, Labour Providers, or Subcontractors Through Other Companies
If your business receives workers through an agency or through another subcontracting company, you need to pay attention to the entire supply chain.
It is not enough to assume that someone else has checked everything.
It is recommended to have clear contracts and to request written confirmations that the people sent to work have the legal right to work in the UK.
In some cases, it may also be recommended to request evidence of the verification process or to include clear liability clauses in the contracts.
UTR and CIS Do Not Mean Legal Right to Work
This sentence should be remembered by every subcontractor and every contractor in the UK:
UTR and CIS do not mean Right to Work.
UTR is only a tax reference.
CIS is a tax system for the construction industry.
Self Assessment is the method of declaring income to HMRC.
Right to Work is about the legal right to work in the UK and is a Home Office matter.
A person may have a valid UTR number, may be successfully verified for CIS, and may submit an annual Self Assessment tax return, but if they do not have an immigration status that allows them to work in the UK, that person may be working illegally.
For businesses, this confusion can be very expensive.
For individuals, this confusion can lead to refusal of entry, removal from the UK, problems with future visa applications, and other serious consequences.
What Risks Exist for Businesses?
The financial and legal risks for companies can be significant.
If a business employs or uses people who do not have the legal right to work, the risks may include:
civil penalty;
a fine of up to £60,000 for each illegal worker;
Home Office investigation;
publication of the company’s details as part of the sanctions;
loss of reputation;
loss of contracts;
problems with main contractors;
interruption of work on site or on projects;
criminal risk if it is shown that the business knew or had reasonable cause to believe that the person did not have the right to work;
impact on insurance or health and safety obligations;
problems during audits or commercial pre-qualification questionnaires.
For a small business, a single fine can create serious cash flow problems.
For a construction company, a Home Office inspection can affect not only the financial side, but also the relationship with main contractors or larger clients.
What Risks Exist for Individuals?
For individuals who choose to work in the UK without the legal right to work, the risks can be serious.
These may include:
refusal of entry to the UK;
cancellation of visitor permission;
removal from the UK;
problems with future visa applications;
additional questions at the border during future travel;
difficulty proving a correct immigration history;
practical inability to recover unpaid money from abusive employers or contractors;
vulnerability to abuse and exploitation;
lack of real protection in the event of a workplace accident;
criminal risks in serious situations;
investigations if there are suspicions regarding the origin of money.
It is essential to understand that illegal working is not just a simple tax problem.
It is not enough to say:
“I will declare the money for tax and everything will be fine.”
If you do not have the legal right to work, the main problem is immigration, not accounting.
Standard Visitor: What Is Allowed and What Is Not Allowed
A Standard Visitor can come to the UK for permitted activities such as:
tourism;
holidays;
visiting family or friends;
certain business meetings;
conferences;
interviews;
certain short courses;
certain limited activities allowed under the visitor rules.
Usually, a Standard Visitor can stay in the UK for up to six months.
But this does not mean they have the right to work.
As a visitor, you cannot carry out paid or unpaid work for a UK company and you cannot work as self-employed in the UK, except for very limited exceptions, such as certain permitted paid engagements or other activities expressly permitted by the visitor rules.
This rule is very important for Romanians who come from Romania to the UK and believe they can work temporarily on a construction site, in cleaning, delivery, or other activities for a few weeks or months.
It does not matter if you are paid cash.
It does not matter if the money is sent to a Romanian bank account or a UK bank account.
It does not matter if you say you will declare the money for tax later.
If your immigration status does not give you the right to work, the problem remains.
Registering with HMRC does not automatically give you the right to work.
How Are Right to Work Checks Carried Out?
Depending on each person’s situation and status, checks can be carried out in several ways.
1. Home Office Online Check with a Share Code
This method is used for many people who hold a digital immigration status, such as settled status, pre-settled status, or eVisa.
The person generates a Right to Work share code from the government platform.
The business uses this code together with the person’s date of birth to verify their status through the official GOV.UK service.
Evidence of this check must be saved and archived.
The result should clearly show the person’s photo, work rights, and any restrictions or expiry dates.
2. Manual Document Check
This method applies to certain physical documents accepted under Home Office guidance, especially for British or Irish citizens where a digital service is not used.
Original documents must be checked correctly in the presence of the holder, and copies must be clear, dated, and kept according to the applicable rules.
A blurry photo received on WhatsApp is not a correct check.
3. Digital Verification Service
For British and Irish citizens who hold a valid passport or Irish passport card, businesses can use a Digital Verification Service.
Home Office guidance uses the term Digital Verification Service for services that can be used for digital right to work checks for certain documents.
This process can be useful for businesses that want a more organised and digitalised system.
However, the business remains responsible for ensuring that the check has been completed correctly.
4. Employer Checking Service
In special situations, for example where a person has a pending application with the Home Office and cannot prove their right to work directly through the usual methods, the business may need to carry out a check through the Employer Checking Service.
If the authorities’ response is positive, the business may receive a Positive Verification Notice, which can provide protection for a limited period.
What Documents Should Businesses Keep?
For businesses that work with employees, subcontractors, labour providers, or various workers in the supply chain, it is recommended to have a well-organised compliance file.
For direct employees, the rules on keeping documents are clear and must be followed according to Home Office guidance.
For subcontractors and the supply chain, even if the legal position may be different from employees, clear records reduce commercial risks and show that the business acted responsibly.
A practical digital file for each subcontractor may include:
full name;
date of birth;
current address;
copies of ID or passport details;
UTR;
NINO, if available;
confirmation of CIS verification from HMRC;
public liability insurance;
subcontractor agreement;
invoices;
CIS statements;
Right to Work evidence, where applicable, recommended, or required by contract;
the PDF report downloaded after the share code check, if used;
the date the check was carried out;
expiry date, if the right to work is time-limited;
reminder for follow-up checks;
internal notes about the person who actually carried out the work;
confirmations regarding substitutes, if used.
What Should Construction LTD Companies Do Now?
If you run a Limited Company in the construction industry, the wisest approach is to create a simple, clear, and repeatable internal process.
You should not wait until new rules or inspections become stricter.
If you use CIS subcontractors, labour-only subcontractors, or other companies that send people to your site, you need better control over documentation.
Step 1: Make a Complete List of All People Used
Separate and clearly record:
PAYE employees;
company directors;
individual CIS subcontractors;
subcontractors supplied through other companies;
agency workers;
labour providers;
casual workers;
any other person entering a site or project under your company’s name.
For each person, tick off which documents you already have and what is missing from the file.
Step 2: Do Not Confuse CIS with Immigration Compliance
CIS verification does not tell you whether the person has the legal right to work.
That is why a subcontractor’s compliance file must be treated separately from the CIS tax verification.
Ideally, each subcontractor should have a file with:
CIS verification;
UTR;
invoices;
contract;
insurance;
ID;
Right to Work evidence, where applicable or recommended.
Step 3: Update Collaboration Contracts
Contracts with subcontractors should include clear clauses regarding:
the subcontractor’s obligation to hold and maintain the legal right to work in the UK if they personally perform the work;
the obligation to provide relevant documents and information on request;
the prohibition on sending substitutes to site without the company’s written approval;
the subcontractor’s obligation to check any person sent in their place;
the company’s right to refuse access to site if the documents are unclear or incomplete;
the subcontractor’s liability if they send people without the legal right to work.
For important commercial contracts, it is recommended to seek advice from a legal specialist.
Step 4: Check Substitutes Carefully
In construction and the gig economy, one of the biggest problems is that the person initially checked may send someone else in their place.
If you checked one subcontractor, but a cousin, friend, or acquaintance of that person appears on site, the risk changes.
You need to know:
who is actually working;
who is being paid;
who issued the invoice;
whether the person physically carrying out the work has the legal right to work;
whether approval exists for the substitute;
whether the person’s documents are clear.
Step 5: Keep All Evidence Digitally
Create a secure folder in the cloud or on your computer for each subcontractor.
A simple structure could be:
01 ID & Passport
02 CIS Verification & UTR
03 Public Liability Insurance
04 Contract / Subcontractor Agreement
05 Invoices
06 CIS Statements
07 Right to Work Evidence
08 Expiry Dates / Follow-up Checks
This structure can help if a main contractor, site auditor, or Home Office inspector requests evidence.
What Should Individual CIS Subcontractors Do?
If you are a CIS subcontractor and you carry out your activity legally in the UK, these changes should not scare you.
But you should be better prepared and more organised.
Make sure all important documents are up to date and saved in a safe place:
valid ID or passport;
recent proof of address;
UTR;
NINO;
CIS registration details;
public liability insurance;
share code, if you hold settled status, pre-settled status, or eVisa;
contracts signed with clients;
invoices;
bank statements;
CIS statements;
tax returns;
proof of the right to work in the UK, where applicable;
clear records of clients and projects.
If you have digital status, learn how to generate a correct share code yourself on GOV.UK.
Do not give anyone your passwords.
Do not send access to your UKVI account.
Do not allow another person to use your name, UTR, bank account, or identity documents.
If someone else carries out economic activities under your tax identity, the risks can be very high.
What Should Romanians Coming to the UK as Visitors Do?
If you are coming or intend to come to the UK as a Standard Visitor, you must understand the legal limits very clearly.
You can visit the country.
You can go on holiday.
You can visit family or friends.
You can attend certain permitted business meetings, such as discussing a contract, attending a conference, or attending an interview.
But you cannot come to the UK as a tourist and work on a construction site, in cleaning, delivery, hospitality, or as self-employed.
It does not matter if you are paid cash.
It does not matter if the money is sent to a bank account in Romania or in the UK.
It does not matter if you say you will declare that money for tax later.
If your immigration status does not give you the right to work, the problem remains an immigration issue.
Registering with HMRC does not transform visitor status into the legal right to work.
An accounting firm can help you with tax compliance, CIS registrations, Self Assessment, VAT, PAYE, or Limited Company accounts, but it cannot turn visitor status into the legal right to work.
For issues relating to visas, right of residence, or immigration advice, you must contact an authorised immigration adviser or a specialist solicitor.
How May the Romanian Community Be Affected?
These changes may affect the Romanian community in several ways.
For those working legally, the number of documents and digital codes requested by employers, contractors, or business partners may increase.
For CIS subcontractors, main contractors may become stricter before projects begin or before allowing access to site.
For LTD companies run by Romanians, the administrative pressure to check every person used and keep clear evidence may increase.
For those who use teams of people through verbal agreements, written contracts and digital files will become increasingly important.
For people who come as visitors and work without the right to work, the risks may increase significantly.
For accountants, bookkeepers, and payroll firms, it will become increasingly important to explain to clients the difference between tax compliance and immigration compliance.
The conclusion of this section is simple:
HMRC registration does not automatically mean Home Office permission.
What Not to Do
Avoid the following mistakes:
believing that a UTR automatically gives you the legal right to work;
believing that CIS verification is enough for the Home Office;
accepting workers or subcontractors without clear documents;
allowing subcontractors to bring substitutes without checks;
using people who came to the UK as visitors for work;
keeping only blurry photos on WhatsApp;
not saving the date of the check;
working only verbally, without a written contract;
ignoring expiry dates for visas or time-limited rights;
not checking who is actually working on site;
mixing employees and subcontractors without clear records;
believing that declaring income to HMRC fixes the absence of the right to work.
Practical Checklist for LTD Companies and Contractors
If you own a Limited Company and work with subcontractors, you can use this checklist:
[ ] Prepare a complete list of all people providing services for your business.
[ ] Separate PAYE employees from CIS subcontractors, agency workers, and labour providers.
[ ] Check who is paid through payroll and who is paid based on invoices.
[ ] Make sure you have UTR and CIS verification for each relevant subcontractor.
[ ] Request public liability insurance where necessary.
[ ] Make sure there is a signed subcontractor agreement.
[ ] Request ID and relevant documents.
[ ] Request a share code where applicable or recommended.
[ ] Save the official verification report if a share code is used.
[ ] Record the date of the check.
[ ] Record the expiry date if the right is time-limited.
[ ] Check any substitute before they enter the site.
[ ] Keep digital files.
[ ] Seek legal advice for contract clauses and complex situations.
[ ] Do not allow services to be provided if there are serious doubts regarding the legal right to work.
Practical Checklist for Individual CIS Subcontractors
If you are an independent CIS subcontractor, prepare and keep the following package of documents organised:
[ ] Valid ID or passport.
[ ] UTR.
[ ] NINO, if you have one.
[ ] CIS details.
[ ] Public liability insurance.
[ ] Proof of address.
[ ] Share code, if you have digital status.
[ ] Invoices.
[ ] Bank statements.
[ ] CIS statements.
[ ] Tax returns.
[ ] Contracts or agreements.
[ ] Right to Work evidence, where applicable.
[ ] Records of the clients you worked for.
[ ] Confirmation that you work only under your own identity and do not allow others to use your documents.
How Can an Accountant Really Help You?
It is very important to remember that a UK authorised accountant is not an immigration adviser and cannot provide legal immigration advice, cannot apply for visas, and cannot decide your right of residence or right to work.
However, a professional accountant can play an important role in correctly organising tax compliance and business documents.
An accountant can support you with:
CIS registration as a subcontractor or contractor;
CIS verification for subcontractors;
CIS monthly returns;
CIS deduction statements;
PAYE payroll;
bookkeeping;
VAT returns;
Self Assessment;
Corporation Tax;
subcontractor records;
organisation of tax documents;
identification of missing documents;
separation of employees from subcontractors;
preparation of files for commercial audits, tax checks, or compliance reviews.
For anything strictly related to visas, residence applications, border refusals, clarification of immigration status, or direct disputes with the Home Office, you must seek specialist assistance from an authorised immigration adviser or a solicitor specialising in immigration law.
Conclusion: The Change Is Not Only About Large Companies
Right to Work checks should no longer be seen as a technical subject reserved only for large companies with HR departments.
This subject can affect:
employees who need to prove their legal status;
CIS subcontractors;
construction LTD companies;
main contractors;
people with settled or pre-settled status;
Romanians coming to the UK as visitors;
businesses working with agencies or labour providers.
The main message is simple:
If you work in the UK, you must have the legal right to work.
If you run a business and use people to provide services, you must know who is actually working and whether that person has the legal right to work.
UTR and CIS do not automatically mean the right to work.
Visitor status does not allow you to work in the UK.
For businesses, the smartest strategy is prevention: clear digital files, reviewed contracts, correct checks, organised records, and simple internal processes.
For individuals, the safest path is legal work, properly kept documents, and authorised advice where there is uncertainty about immigration status.
Do You Need Support with Organising Your Business Tax Records in the UK?
At DCTaxAgent, we provide support for self-employed individuals, CIS subcontractors, limited companies, and small businesses in the UK.
We can help with bookkeeping, tax returns, CIS, payroll, VAT, Self Assessment, Corporation Tax, and organising tax and business documents.
Services available:
CIS Registration & Verification
CIS Monthly Returns
CIS Deduction Statements
Payroll & Bookkeeping
VAT Returns
Self Assessment
Corporation Tax
Limited Company Accounts
Organisation of documents for subcontractors and business compliance
If your business frequently works with CIS subcontractors or you want to make sure your tax documents are properly organised, we can help you identify the next steps.
Phone / WhatsApp: 07587 532646
Email: contact@dctaxagent.co.uk
Website: www.dctaxagent.co.uk
Disclaimer
This article is for informational and educational purposes only and does not represent legal advice or immigration advice. DCTaxAgent provides accounting and tax services, not authorised immigration advice and not legal advice regarding visas or the right to work. Home Office rules may change, and government proposals may be amended before final implementation. For specific situations regarding visas, the right to work, refusal of entry, immigration status, or legal risks, always seek assistance from an authorised immigration adviser or a solicitor specialising in immigration law.