England has introduced a traffic-light system for international travel, with countries posing the lowest risk for the spread of Covid-19 appearing on the relatively hassle-free green list.
Another 43 countries are on the red list, which involves the most severe restrictions, including a legal requirement to quarantine on arrival.
What do I need to do before travelling to England from a red country?
One of the first things you must do is book your quarantine hotel.
You also need to book two Covid tests that you will take while in quarantine.
At some point in the three days before travelling, you must take a Covid test and receive a negative result.
Once you have the tests and hotel booked, you must also complete a passenger travel form, which, among other details, includes your travel plans.
What is hotel quarantine?
The strict hotel quarantine is for people who have travelled from or passed through a country on the red list in the 10 days before arriving in England.
If you're a British or Irish national or a third-country national with residence rights in the UK and you have been in or passed through a red-list country in the 10 days before your arrival, you will need to quarantine in a hotel.
There are some exemptions for jobs and emergencies.
The day of arrival in England will be treated as day zero.
How much does it cost?
For the full 10 days in the quarantine hotel, the cost is £1,750 for adults, £650 for children over 11 and £325 for children between the ages of five and 11.
Where can you arrive?
Other ports may be added, but for now, travellers can arrive to Heathrow Airport, Gatwick Airport, London City Airport, Birmingham Airport, Bristol Airport and Farnborough Airport.
What can you do and not do in a quarantine hotel?
The hotel will provide your meals. Most visitors are banned except for emergencies or if the visitor is a caregiver.
You should bring prescription medicines with you as you may not be allowed to leave to have prescriptions refilled.
You will only be allowed to leave your room in limited circumstances, which include emergencies and court appearances.
It is not possible to select a particular room at a hotel or to seek a higher-standard room.
You can quarantine with the people you travelled with and hotels will prioritise allocating larger or connecting rooms to families.
Countries recognising Palestine
France, UK, Canada, Australia, Portugal, Belgium, Malta, Luxembourg, San Marino and Andorra
COMPANY PROFILE
Name: Kumulus Water
Started: 2021
Founders: Iheb Triki and Mohamed Ali Abid
Based: Tunisia
Sector: Water technology
Number of staff: 22
Investment raised: $4 million
The biog
Name: Salem Alkarbi
Age: 32
Favourite Al Wasl player: Alexandre Oliveira
First started supporting Al Wasl: 7
Biggest rival: Al Nasr
Killing of Qassem Suleimani
How Beautiful this world is!
The Bio
Name: Lynn Davison
Profession: History teacher at Al Yasmina Academy, Abu Dhabi
Children: She has one son, Casey, 28
Hometown: Pontefract, West Yorkshire in the UK
Favourite book: The Alchemist by Paulo Coelho
Favourite Author: CJ Sansom
Favourite holiday destination: Bali
Favourite food: A Sunday roast
Mina Cup winners
Under 12 – Minerva Academy
Under 14 – Unam Pumas
Under 16 – Fursan Hispania
Under 18 – Madenat
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
The biog
Name: Dhabia Khalifa AlQubaisi
Age: 23
How she spends spare time: Playing with cats at the clinic and feeding them
Inspiration: My father. He’s a hard working man who has been through a lot to provide us with everything we need
Favourite book: Attitude, emotions and the psychology of cats by Dr Nicholes Dodman
Favourit film: 101 Dalmatians - it remind me of my childhood and began my love of dogs
Word of advice: By being patient, good things will come and by staying positive you’ll have the will to continue to love what you're doing
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