EEA and Swiss citizens who are resident in the UK before the end of the transition period on 31 December 2020 will be eligible to apply to secure their status under the EU Settlement Scheme and will have until 30 June 2021 to make their application. Applications under the EU Settlement Scheme are not subject to the Immigration Health Surcharge. This was agreed as part of negotiations on the Withdrawal Agreement with the EU, which also protects the rights of UK nationals in the EU.
After the introduction of the new points-based immigration system, migrants to the UK subject to immigration control will be treated the same and should pay the IHS if staying for longer than six months. There are several published exemptions to this rule.