What should we do when a worker's CoS, contract and start dates do not match?

When a worker's CoS, contract, immigration permission and actual start date do not match, establish the true sequence before changing anything. Keep the original records, document the reason for the difference, check whether a sponsor note or SMS report is required, and record the correction and supporting evidence in one dated audit trail.

Build one verified timeline

Record the CoS assignment date, the start date stated on the CoS, any sponsor note, the worker's permission start date, right-to-work check date, contract date and actual first day in the sponsored role. Attach the source document for every date.

Do not choose the date that appears most convenient. If two records conflict, ask the person who created them, check contemporaneous emails or payroll records and document what you established.

Use the rule that applies at the relevant stage

Sponsor Guidance Part 2, paragraph S3.13 says that if the start or end date changes before the worker applies for permission, or before a decision is made, the sponsor should report the change by adding a sponsor note to the CoS.

Paragraph S3.14 says a worker may start once they have permission, even if that is before the CoS start date, and that the sponsor does not need to report a start date brought forward after permission is granted.

After permission is granted, paragraphs S3.15 to S3.17 set a different test. The worker should normally start no later than 28 days after the latest of the dates listed in S3.15. If they do not, the sponsor must either report the new start date and reason or stop sponsoring them. The report is due by the end of 10 working days after that 28-day period.

Do not convert every difference into the same report

The correct action depends on when the date changed, whether permission had been granted and whether the worker started within the period defined in S3.15. A simple rule saying that every date difference must be reported within 10 working days can therefore be wrong.

Use a decision record that states the relevant paragraph, the date the trigger occurred, the deadline and the action taken. Keep the SMS confirmation or sponsor-note record with it.

Check the reason for a delayed start

Part 2, paragraph S3.18 says UKVI may cancel permission if it does not consider the reason for delay valid. Paragraph S3.19 gives examples of reasons that may be acceptable. Those examples do not create automatic approval, so retain evidence of the actual reason.

Carry out the required right-to-work check before employment starts. If the worker says their permission has been cancelled, follow the reporting action stated in S3.18.

Reconcile the wider file

Appendix D, version 08/26, sections 1 and 3 cover right-to-work, entry, contract, hours, pay and payment records. Once the dates are established, check that payroll, attendance and the contract do not introduce a second conflicting timeline.

Sponsor Guidance Part 3, paragraph C7.20 confirms that where information appears to differ, a compliance officer may ask the sponsor to explain the discrepancy or conduct further checks. A dated explanation supported by original evidence is safer than a file that has been silently overwritten.

Correct transparently

Keep the original document. Add a correction note stating what was wrong, when it was identified, who checked it, the correct information, the evidence relied on and whether an SMS action followed. Update operational systems so staff use the corrected date, but do not erase the history.

This article provides general information, not legal advice.

Related questions

Can a sponsored worker start before the date on the CoS?

Part 2, paragraph S3.14 says a worker may start once they have permission, even if this is before the CoS start date. A brought-forward start after permission is granted does not need to be reported.

When does the 28-day delayed-start period begin?

Use the latest applicable date listed in Part 2, paragraph S3.15. This can be the CoS start date, the permission valid-from date or another date specified in that paragraph.

When is the delayed-start report due?

If the worker has not started by the end of the S3.15 period, paragraph S3.17 requires the relevant report by the end of 10 working days after that 28-day period.

Should we replace a contract containing the wrong date?

Correct the operational record, but keep the original and a dated explanation. The audit trail should show what changed, why, who authorised it and which evidence proves the correct date.