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So I have got Tier 2 (ICT) to the UK and now I am planning to move my wife also with me to the UK. She has put papers in her current organization and serving a notice period of 3 months.

Her organization is not able to provide her a NOC stating that since she is serving the notice period.

Also they provide Resignation acceptance 10 days before her last working day, so my question here is does she really need an NOC here considering the fact that by the time she moves to UK she is no more employed by any organization.

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Within the UK we don't use No Obligation Certificates when changing employers. Your wife should not need it for a dependent visa either.

She is likely to need to get a reference from her old employer when she is offered a job in the UK. This is normally done by the new employer contacting the old employer.