Hundreds of Afghans who assisted British forces in the fight against the Taliban will be able to relocate to the UK under a new scheme to protect those at risk of harm.
It will be the first scheme of its kind in the world when it launches shortly and comes amid a rise in violence in Afghanistan.
Under the new scheme, anyone facing imminent risk, such as intimidation or threat to life, will be offered priority relocation regardless of their employment status, rank or role, or length of time served.
Defence Secretary Ben Wallace said it will protect those who stood shoulder to shoulder with British troops.
“Nobody’s life should be put at risk because they supported the UK government to bring peace and stability to Afghanistan,” he said.
“As the situation in the region evolves, it is only right we do more to protect local citizens who stood shoulder to shoulder with our armed forces.
“As a former soldier I know the bond between the brothers who fight by our side.
"These Afghans stood by us."
They risked their lives to make a better country, he said.
"We owe them a debt and I am proud that the Home Secretary and I can finally close this chapter and thank them for their service.”
The Afghan Relocations and Assistance Policy will be introduced in 2021 to reflect the changing situation in Afghanistan.
It will offer relocation to current and former employees such as embassy support staff, those in political or counter-terrorism roles, or cultural advisers who could face threats related to their occupation.
The move follows the recent expansion of a separate scheme to relocate Afghan interpreters in recognition of the government’s gratitude for their service.
“We owe an immense debt of gratitude to the brave individuals who worked side by side with our armed forces in Afghanistan,” Home Secretary Priti Patel said.
“I am proud that through this new scheme we can provide further support and sanctuary to these courageous men and women.”
The new intimidation scheme will be administered by a specialist team in Kabul, the Intimidation Investigations Unit, which was set up to assist and support local staff who are threatened as a result of their work with the UK.
The UK is the only nation with such a permanent expert team.
The scheme will operate under a tiered approach, with high-risk local staff who face imminent threat to be relocated urgently.
Local staff who are in the public eye and who could be at risk as the security situation evolves will be relocated to the UK on a routine basis, and those not eligible to move will be offered other support such as security advice and relocation within Afghanistan.
In December, the UN's envoy to Afghanistan, Deborah Lyons, warned of worsening violence after US President Donald Trump's decision to withdraw forces from the country.
She described an increase in roadside car bombs, mass civilian and child casualties and “new terrorist threats” as the US was halving the size of its deployment and said attacks on schools and deaths of children were rising.
Improvised explosive devices killed and maimed 60 per cent more civilians in October and November than in the same months in 2019.
The number of assassinations also rose, including the killings of the deputy governor of Kabul, Mahboobullah Mohebi, and his assistant in a car bombing in December.
Despite the 2020 peace talks, in December it was estimated that at least 93 civilians and 159 members of pro-government forces were killed by members of the Taliban.
The UK scheme will run alongside its existing Ex-Gratia Scheme, which offers relocation to the UK for Afghan interpreters who served a minimum of 12 months on the front line before resigning or being made redundant.
The Ex-Gratia Scheme was established in recognition of the UK government’s gratitude for the service of Afghan interpreters, rather than any risk they may face.
It will run until November 2022, at which point the Afghan Relocations and Assistance Policy will be the single-track route for relocation.
More than 1,400 Afghans and their families have relocated to the UK under the Ex-Gratia scheme so far, while hundreds more received funding for education and training.
Legislation for the new scheme will be introduced in April through changes to the Home Office’s immigration rules.
Emirates exiles
Will Wilson is not the first player to have attained high-class representative honours after first learning to play rugby on the playing fields of UAE.
Jonny Macdonald
Abu Dhabi-born and raised, the current Jebel Ali Dragons assistant coach was selected to play for Scotland at the Hong Kong Sevens in 2011.
Jordan Onojaife
Having started rugby by chance when the Jumeirah College team were short of players, he later won the World Under 20 Championship with England.
Devante Onojaife
Followed older brother Jordan into England age-group rugby, as well as the pro game at Northampton Saints, but recently switched allegiance to Scotland.
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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