Tourists on the beach on the Greek island of Zakynthos. The island is on England's amber list. Getty Images
Tourists on the beach on the Greek island of Zakynthos. The island is on England's amber list. Getty Images
Tourists on the beach on the Greek island of Zakynthos. The island is on England's amber list. Getty Images
Tourists on the beach on the Greek island of Zakynthos. The island is on England's amber list. Getty Images

UK traffic light system for travel explained


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The UK's traffic light system for international travel went live on May 17. Before then, people in England faced a £5,000 ($6,960) fine for travelling overseas without a valid reason.

The ban was primarily to stop Covid-19 variants of concern entering the country. And it is the threat posed by these variants which led to the initial green, amber and red lists being "necessarily cautious", said UK Transport Secretary Grant Shapps.

He said the lists would be reviewed very regularly, however.

What is the traffic light system?

It determines the level of coronavirus risk in overseas countries, which will be rated red, amber or green – with green representing the fewest restrictions for travellers and red the most.

The status is established by a variety of factors, such as the coronavirus case rate, quality of testing, number of vaccines administered and prevalence of virus mutations.

International travel: what do the rules mean if you are travelling to England?

Passengers who have been in a red list country in the 10 days before departure are required to enter hotel quarantine. Only British and Irish nationals, and those with resident rights, are allowed to travel to England from these countries.

Travellers from both amber and green countries must show a negative Covid-19 test before departure - but only amber passengers are required to isolate at home for 10 days.

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What happens if I travel to a ‘green’ country?

Before you travel back to England you must complete a passenger locator form, have proof of a negative Covid test, and book and pay for day two and day eight tests to be taken upon your return.

What happens if I travel to an ‘amber’ country?

Holidaymakers in medium-risk, amber countries will need to take a pre-departure test, then self-isolate for 10 days upon return. In line with current guidance, on days two and eight of this period they will need to take a PCR test.

If they take a private Covid test on day five, they may be able to leave self-isolation if the result is negative.

What happens if I travel to a ‘red’ country?

Holidaymakers going to high-risk, red countries will be forced to enter the UK’s hotel quarantine system upon return for 11 days and pay £1,730 ($2,392) for the privilege.

It is only possible to be exempted from hotel quarantine in an emergency.

What is the green watchlist?

The green watchlist will identify countries most at risk of moving from green to amber status, and the government said it will not hesitate to change a country's status should data show increasing risk.

The watchlist serves as a warning to travellers that quarantine requirements could change.

Transport Secretary Grant Shapps said travellers would be given at least two weeks' notice of any change.

Which countries are on the green list?

Twelve countries or territories were included in the green light category allowing for relatively free travel.

The full green list: Portugal including the Azores and Madeira, Australia, New Zealand, Singapore, Brunei, Iceland, Faroe Islands, Gibraltar, Falkland Islands, Israel, South Georgia and the South Sandwich Islands plus St Helena, Tristan de Cunha, Ascension Island.

More on travel 

'Time to book holidays in Italy': Tourism to resume from mid-May

EU to lift travel restrictions for vaccinated tourists

England to give travellers a fortnight’s notice of changes to quarantine-free green list

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PROFILE OF HALAN

Started: November 2017

Founders: Mounir Nakhla, Ahmed Mohsen and Mohamed Aboulnaga

Based: Cairo, Egypt

Sector: transport and logistics

Size: 150 employees

Investment: approximately $8 million

Investors include: Singapore’s Battery Road Digital Holdings, Egypt’s Algebra Ventures, Uber co-founder and former CTO Oscar Salazar

Indoor cricket World Cup:
Insportz, Dubai, September 16-23

UAE fixtures:
Men

Saturday, September 16 – 1.45pm, v New Zealand
Sunday, September 17 – 10.30am, v Australia; 3.45pm, v South Africa
Monday, September 18 – 2pm, v England; 7.15pm, v India
Tuesday, September 19 – 12.15pm, v Singapore; 5.30pm, v Sri Lanka
Thursday, September 21 – 2pm v Malaysia
Friday, September 22 – 3.30pm, semi-final
Saturday, September 23 – 3pm, grand final

Women
Saturday, September 16 – 5.15pm, v Australia
Sunday, September 17 – 2pm, v South Africa; 7.15pm, v New Zealand
Monday, September 18 – 5.30pm, v England
Tuesday, September 19 – 10.30am, v New Zealand; 3.45pm, v South Africa
Thursday, September 21 – 12.15pm, v Australia
Friday, September 22 – 1.30pm, semi-final
Saturday, September 23 – 1pm, grand final

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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