Written evidence submitted by Forvis Mazars LLP (RTS4710)

Response to Consultation: Pathways to Settlement and Earned Settlement Rules

As a sponsor licence holder in the professional services sector, we welcome professionals from around the world whose expertise strengthens our client service. We appreciate the Home Office’s recognition that settlement in the UK should be based on suitability, integration, and contribution and we acknowledge that permanent residency is a privilege rather than an automatic entitlement. However, further clarity is required on whether transitional arrangements will apply to those currently on the five‑year settlement route, and on how the contribution pillar will be measured.

Impact on Employers in professional services

Forvis Mazars employs a significant number of professionals in the UK on sponsored visas and extending the qualifying period for Indefinite Leave to Remain from five years to ten years or more would have a substantial impact on workforce strategies. Our graduate programme attracts high‑calibre candidates globally, many of whom view the five‑year settlement route as a decisive factor in relocating or remaining in the UK. We also require a blend of high‑skilled and mid‑skilled roles to operate effectively, yet under the proposed framework occupations below RQF level 6 (such as 3533 Financial and Accounting Technicians, 3544 Data Analysts) would face a 15‑year qualifying period. This extended timeline risks discouraging young international professionals from pursuing careers in these industries.

Our ability to attract and retain highly skilled professionals is central to delivering exceptional client services, but extending the settlement baseline to ten years, coupled with stricter conditions, risks undermining the UK’s competitiveness against other global markets. Forvis Mazars has a long track record of sponsoring international talent and remains committed to continuing this support to meet client needs. However, longer qualifying periods for settlement inevitably increase the challenge for sponsors, doubling the financial commitment and adding considerable administrative burden. Managing extended sponsorship timelines requires sustained monitoring, reporting, and resourcing, which places additional pressure on internal teams and systems.

Impact on Migrant Households Already in the UK

Extended temporary status leaves migrant households more vulnerable during economic uncertainty, with repeated visa fees creating added strain, especially for larger families. For roles outside London, where salaries reflect lower living costs, sponsorship may become harder to secure or require longer qualifying periods, making regional locations less attractive to international professionals. At the same time, prolonged precarity delays decisions on home ownership, education, and community engagement, undermining integration and creating uncertainty for families who want to build stable lives in the UK.

Forvis Mazars’ Response to the Settlement Framework

As an employer and sponsor, Forvis Mazars would welcome transitional arrangements that provide certainty for those already on the five‑year settlement route. It is critical that existing sponsored workers who entered on the belief that they qualify for settlement after five years are not adversely impacted by the decision to retrospectively apply an extension of the qualifying period.  We also believe it is important that RQF Level 3 - 5 occupations on the temporary shortage list also have a realistic pathway to permanence, with a settlement period aligned to the shortest possible period in line with the existing settlement rules. We also support greater clarity around volunteering requirements, including the level of commitment expected, the evidence that will be accepted, and recognition of employers as qualified sponsors for volunteer activities. This clarity will also help businesses and sponsors on how to gauge the impact and requirement of any additional administrative actions that may become a burden to the employing organisation. Finally, we wish to see the current system for dependent children maintained, ensuring that those admitted under 18 can continue to settle alongside their parents, even if they reach adulthood before the application is made.

Dec 2025