The Audit Cycle for Tier 2 Sponsors

All Tier 2 sponsors may be audited by the UK Border Agency at any time, with or without prior notification. It is therefore important for sponsors to have a robust internal audit system in place in order to identify and remedy any HR system weaknesses that could lead to sponsor obligations not being met.

How likely is it that a particular sponsor will be audited?

Tier 2 sponsors may be more likely to be audited if the following factors apply:

• The sponsor is a Tier 2 and Tier 4 (student) sponsor
• The sponsor has applied for Highly Trusted Sponsor (HTS) status (either as a Tier 4 sponsor or once HTS is rolled out to Tier 2)
• The sponsor has a high proportion of sponsored migrants in its UK workforce