The announcement of the UK's Christmas Covid rules has led to many questions being asked. Getty
The announcement of the UK's Christmas Covid rules has led to many questions being asked. Getty
The announcement of the UK's Christmas Covid rules has led to many questions being asked. Getty
The announcement of the UK's Christmas Covid rules has led to many questions being asked. Getty

Can I stay overnight and can I hug my family? UK Christmas Covid restrictions explained


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Can I hug my family? Can I stay overnight? What are the rules for travel? What will happen after the Christmas bubble ends?

After Tuesday's news that Covid rules will be relaxed for five days to allow families in the UK to meet up at Christmas, these are some of the pressing questions people have been asking. Here they are all answered.

Who are you allowed to see?

Between December 23 and December 27, three separate households will be allowed to form an “exclusive” Christmas bubble.

Northern Ireland is granted slightly longer, between December 23 and December 28, to allow for travel.

Under the guidance, people will be allowed to meet indoors at each other’s homes, at a place of worship or an outdoor public space.

The three main rules include:

  • You can only be in one Christmas bubble
  • Your Christmas bubble is fixed and cannot be changed
  • It cannot include people from more than three households

There is no limit to the number of people that make up a household but the government advises to keep the bubble as small as possible.

A bubble cannot be formed if you are self-isolating or have tested positive for coronavirus.

What are the rules for meeting indoors and can I hug my family?

If someone is in your Christmas bubble, you can visit each other’s homes and stay overnight.

Technically you are also allowed to hug people in your bubble but Chris Whitty, England's chief medical officer, warned against it.

"The fact you can do something doesn't mean you should," he told a Downing Street press conference on Thursday.

He said that people may be asymptomatic and may accidentally transfer the virus to elderly relatives by hugging and kissing them.

Can I meet my bubble outside of my house?

You are also allowed to meet your bubble at a church.

However, you will not be allowed to go with your Christmas bubble to hospitality venues, including pubs and restaurants, or entertainment venues.

UK's Christmas bubbles
UK's Christmas bubbles

What are the rules for travel?

There will be no restrictions for travel across the UK nations or between regional tiers.

People are advised to return home within the five-day window.

Public transport will be busier than usual but the government said there will be no additional services.

What happens after the Christmas bubble ends?

England is expected to return to its three-tier Covid-19 alert system after the holiday season ends.

Scottish First Minister Nicola Sturgeon also said there would be no special exemptions made for New Year’s Eve.

The tiered approach will last until the end of March.

Prime Minister Boris Johnson said the UK "wouldn't throw caution to the wind" and let the virus spiral out of control again.

What are the rules for Tier 1?

In the medium alert-category, people must not socialise indoors or outdoors in groups of larger than six.

People are also encouraged to work from home, where possible.

Hospitality venues must close at 11pm, with last orders called at 10pm.

Spectator sport can also return in a limited capacity with crowd restrictions at 50 per cent capacity of the venue, or 4,000 people indoors and 1,000 people outdoors, whichever is lowest.

Shops, gyms and leisure centres can reopen.

What are the rules for Tier 2?

Under high alert, indoor gatherings between households are banned with the exception of social bubbles for single-adult homes.

People must stick to the rule of six outdoors.

Hospitality venues must only serve alcohol if it comes with a substantial meal, while pubs not operating as restaurants must close altogether.

Attendance at spectator sports is reduced to 50 per cent capacity, or 2,000 people outdoors or 1,000 people indoors, whichever is lowest.

People who live in Tier 2 areas must continue following Tier 2 rules when they travel to a Tier 1 area.

Shops, gyms and leisure centres remain open.

What are the rules for Tier 3?

People who live in areas of very high alert must not meet anybody who is not in their household.

Hospitality venues such as restaurants and pubs must close if not operating a takeaway or delivery service.

Accommodation such as hotels, B&Bs, campsites, and guest houses must close except for business travellers and those who use these venues as their prime residence.

Indoor entertainment and tourist venues must close.

Spectator sports and other events must not take place.

People are told to avoid travelling to other parts of the UK.

UK gets ready for Christmas - gallery

  • A person carries a tree at a christmas tree farm in Keele, Staffordshire. Reuters
    A person carries a tree at a christmas tree farm in Keele, Staffordshire. Reuters
  • People walk past the 'Terrarium Tree' in Coal Drops Yard, which forms part of the King's Cross neighbourhood of London's unconventional 'traditionally untraditional' Christmas tree installations. AP Photo
    People walk past the 'Terrarium Tree' in Coal Drops Yard, which forms part of the King's Cross neighbourhood of London's unconventional 'traditionally untraditional' Christmas tree installations. AP Photo
  • A woman passes Christmas decorations at Covent Garden in London. EPA
    A woman passes Christmas decorations at Covent Garden in London. EPA
  • A shopper passes a Christmas window display in a store on Oxford Street in London. EPA
    A shopper passes a Christmas window display in a store on Oxford Street in London. EPA
  • Shoppers pass Christmas lights on Oxford Street in London. EPA
    Shoppers pass Christmas lights on Oxford Street in London. EPA
  • Two police officers ride their horses backdropped by a Christmas tree in Covent Garden, in London. AP Photo
    Two police officers ride their horses backdropped by a Christmas tree in Covent Garden, in London. AP Photo
  • A man passes Christmas decorations in Picadilly in London. EPA
    A man passes Christmas decorations in Picadilly in London. EPA
  • A woman sits amid Christmas trees in Covent Garden, in London. AP Photo
    A woman sits amid Christmas trees in Covent Garden, in London. AP Photo
  • Christmas lights are lit up on New Bond Street in Mayfair, London. AP Photo
    Christmas lights are lit up on New Bond Street in Mayfair, London. AP Photo
  • A shopper passes a Christmas window display in Oxford Street in London. EPA
    A shopper passes a Christmas window display in Oxford Street in London. EPA
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Ten tax points to be aware of in 2026

1. Domestic VAT refund amendments: request your refund within five years

If a business does not apply for the refund on time, they lose their credit.

2. E-invoicing in the UAE

Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption. 

3. More tax audits

Tax authorities are increasingly using data already available across multiple filings to identify audit risks. 

4. More beneficial VAT and excise tax penalty regime

Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.

5. Greater emphasis on statutory audit

There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.

6. Further transfer pricing enforcement

Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes. 

7. Limited time periods for audits

Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion. 

8. Pillar 2 implementation 

Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.

9. Reduced compliance obligations for imported goods and services

Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations. 

10. Substance and CbC reporting focus

Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity. 

Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

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2) Symptoms can include a lump, discharge, swollen glands or a rash. 

3) People with a history of cancer in the family can be more susceptible. 

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