The UK Met Office warned on Friday that people's lives could be at risk as it issued its first ever red warning for extreme heat and said it is likely that a new British record temperature could be set early next week.
In response, the UK Health Security Agency increased its heat health warning from level three to level four — which it describes as a “national emergency”.
Level four is reached “when a heatwave is so severe and/or prolonged that its effects extend outside the health and social care system … At this level, illness and death may occur among the fit and healthy, and not just in high-risk groups,” it said.
The Met Office red warning, for Monday and Tuesday, covers an area from London up to Manchester and the Vale of York in northern England.
Met Office spokesman Grahame Madge said: “If people have vulnerable relatives or neighbours, now is the time to make sure they're putting suitable measures in place to be able to cope with the heat because if the forecast is as we think it will be in the red warning area, then people's lives are at risk.
“This is a very serious situation.”
He said there is an 80 per cent chance of the all-time UK temperature record being broken — and a 50 per cent chance of temperatures of 40ºC being reached somewhere in the UK.
The UK's current record temperature of 38.7ºC was set in Cambridge, in eastern England, in 2019.
“[It is] most likely that [the record will be broken] within the red warning area for extreme heat,” said Mr Madge.
He said areas north of London and to the east were most likely to experience record-breaking temperatures.
“Probably the most likely areas to look at would be north of London and up to Lincolnshire, inland.
“Somewhere like Peterborough, Grantham, Sandy, Stevenage, those sorts of areas, A1 corridor.”
Mr Madge said temperatures reaching 40C would be a “historic event”.
“If we get to 40ºC that's a very iconic threshold and shows that climate change is with us now,” he said.
“This is made much more likely because of climate change.”
When will the UK heatwave end?
Some respite appears to be on the cards towards the end of next week but the Met Office is unable to offer anything more precise.
“It is uncertain how long the very hot weather will last, but it is likely that much of the UK will see a return to cooler and more widely unsettled conditions during the week,” it said.
Will schools close in UK heatwave?
Schools are undertaking measures such as closing early, allowing pupils to wear PE kit or rescheduling sports days to cope with rising temperatures next week.
The Met Office has issued an “amber” warning for heat on Sunday, Monday and Tuesday, stating that this could pose a danger to life, while temperatures may exceed the 2019 record of 38.7C.
Schools have relaxed uniform rules and adjusted timetables in order to cope with the heat.
St John's CE Middle School Academy in Bromsgrove, in the West Midlands, has said pupils “can come to school wearing non-uniform, to enable children to wear loose, light-coloured clothing that will help keep them as cool as possible”.
The school said it would sell ice pops to pupils in aid of a cancer charity and that pupils would be encouraged not to run during playtimes to prevent heat exhaustion.
The Hereford Academy in the West Midlands is allowing secondary school pupils to start early next week and finish at 2pm to allow them to be “away for the hottest part of the day”.
The academy said it would also bring its sports day forward to avoid the high temperatures next week.
UK%20record%20temperature
%3Cp%3E38.7C%20(101.7F)%20set%20in%20Cambridge%20in%202019%3C%2Fp%3E%0A
Great Dunham Primary in Norfolk, eastern England, also advised that all pupils should “wear PE kits rather than uniform on Monday and Tuesday”.
The school added: “Please ensure they have a sun hat, lotion and water bottles. We will not be going out at lunchtime, instead the children will eat and do activities in class. Stay safe.”
In an update to schools on Thursday, the government signposted heatwave guidance for teachers and other early years professionals, noting that children sweat less than adults and cannot regulate their body temperature as well, which puts them at risk of heat stress and exhaustion.
During heatwaves, teachers are advised to encourage pupils to wear loose clothing and sunhats “with wide brims”.
Staff should open windows as early as possible before pupils arrive in the morning to improve ventilation and should keep the use of electric light and equipment to a minimum.
Fans can be used when temperatures are below 35C but not at higher temperatures as they can make dehydration worse.
The government warned that pupils with heat stress “may seem out of character and show signs of discomfort and irritability”, while signs of heat exhaustion can include tiredness, nausea and confusion.
Cobra meeting on UK heatwave called
The UK government said that that Cobra — the committee that is convened to handle matters of national emergency or major disruption — met on Thursday.
Officials said discussions have also taken place with sectors including the National Health Service — the UK's state-funded health system — and that ministers will “continue to work closely with all of those sectors … into early next week”.
Meanwhile, motorists have been advised to try to make their journeys outside of the hottest periods of the day, particularly if they have older cars.
An official with the AA motoring association said there had been “reports of road gritters being out this weekend to reduce the chances of our roads melting”.
“If it does get sticky on the roads there's nothing worse than being stuck in a jam with the mercury rising, so make sure you carry plenty of water — at least a litre per person — and sufficient fuel, or if you're driving an electric vehicle — make sure you have plenty of charge so you can use the air-conditioning when needed.”
Tim Doran, from the Royal National Lifeboat Institution said the service was anticipating a “busy weekend” for its lifeboat crews and lifeguards.
“If you are planning on going to the beach, we would encourage you to visit a lifeguarded beach and swim between the red and yellow flags,” he said.
A No 10 spokesman said railway speed restrictions may be needed on “some parts of the network next week to manage the hot weather and to avoid any potential damage”.
ºJake Kelly, of Network Rail, warned that journeys will take “significantly longer and delays are likely as speed restrictions are introduced to keep passengers and railway staff safe”, urging people to travel only if absolutely necessary on Monday and Tuesday.
---
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
Zayed Sustainability Prize
Cricket World Cup League Two
Oman, UAE, Namibia
Al Amerat, Muscat
Results
Oman beat UAE by five wickets
UAE beat Namibia by eight runs
Fixtures
Wednesday January 8 –Oman v Namibia
Thursday January 9 – Oman v UAE
Saturday January 11 – UAE v Namibia
Sunday January 12 – Oman v Namibia
THE%20HOLDOVERS
%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3EAlexander%20Payne%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Paul%20Giamatti%2C%20Da'Vine%20Joy%20Randolph%2C%20Dominic%20Sessa%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204.5%2F5%3C%2Fp%3E%0A
Mohammed bin Zayed Majlis
The National's picks
4.35pm: Tilal Al Khalediah
5.10pm: Continous
5.45pm: Raging Torrent
6.20pm: West Acre
7pm: Flood Zone
7.40pm: Straight No Chaser
8.15pm: Romantic Warrior
8.50pm: Calandogan
9.30pm: Forever Young
Jetour T1 specs
Engine: 2-litre turbocharged
Power: 254hp
Torque: 390Nm
Price: From Dh126,000
Available: Now
Pathaan
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Siddharth%20Anand%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Shah%20Rukh%20Khan%2C%20Deepika%20Padukone%2C%20John%20Abraham%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%203%2F5%3C%2Fp%3E%0A
THREE POSSIBLE REPLACEMENTS
Khalfan Mubarak
The Al Jazira playmaker has for some time been tipped for stardom within UAE football, with Quique Sanchez Flores, his former manager at Al Ahli, once labelling him a “genius”. He was only 17. Now 23, Mubarak has developed into a crafty supplier of chances, evidenced by his seven assists in six league matches this season. Still to display his class at international level, though.
Rayan Yaslam
The Al Ain attacking midfielder has become a regular starter for his club in the past 15 months. Yaslam, 23, is a tidy and intelligent player, technically proficient with an eye for opening up defences. Developed while alongside Abdulrahman in the Al Ain first-team and has progressed well since manager Zoran Mamic’s arrival. However, made his UAE debut only last December.
Ismail Matar
The Al Wahda forward is revered by teammates and a key contributor to the squad. At 35, his best days are behind him, but Matar is incredibly experienced and an example to his colleagues. His ability to cope with tournament football is a concern, though, despite Matar beginning the season well. Not a like-for-like replacement, although the system could be adjusted to suit.
Company%20profile
%3Cp%3E%3Cstrong%3ECompany%20name%3A%20%3C%2Fstrong%3EHakbah%0D%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3E2018%0D%3Cbr%3E%3Cstrong%3EFounder%3A%20%3C%2Fstrong%3ENaif%20AbuSaida%0D%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3ESaudi%20Arabia%0D%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3EFinTech%0D%3Cbr%3E%3Cstrong%3ECurrent%20number%20of%20staff%3A%20%3C%2Fstrong%3E22%20%0D%3Cbr%3E%3Cstrong%3EInitial%20investment%3A%20%3C%2Fstrong%3E%24200%2C000%0D%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%20%3C%2Fstrong%3Epre-Series%20A%0D%3Cbr%3E%3Cstrong%3EInvestors%3A%20%3C%2Fstrong%3EGlobal%20Ventures%20and%20Aditum%20Investment%20Management%0D%3Cbr%3E%3Cbr%3E%3C%2Fp%3E%0A
HIJRA
Starring: Lamar Faden, Khairiah Nathmy, Nawaf Al-Dhufairy
Director: Shahad Ameen
Rating: 3/5
Pad Man
Dir: R Balki
Starring: Akshay Kumar, Sonam Kapoor, Radhika Apte
Three-and-a-half stars
I Care A Lot
Directed by: J Blakeson
Starring: Rosamund Pike, Peter Dinklage
3/5 stars
if you go
The five pillars of Islam
Bob Honey Who Just Do Stuff
By Sean Penn
Simon & Schuster
MORE ON TURKEY'S SYRIA OFFENCE
Guns N’ Roses’s last gig before Abu Dhabi was in Hong Kong on November 21. We were there – and here’s what they played, and in what order. You were warned.
- It’s So Easy
- Mr Brownstone
- Chinese Democracy
- Welcome to the Jungle
- Double Talkin’ Jive
- Better
- Estranged
- Live and Let Die (Wings cover)
- Slither (Velvet Revolver cover)
- Rocket Queen
- You Could Be Mine
- Shadow of Your Love
- Attitude (Misfits cover)
- Civil War
- Coma
- Love Theme from The Godfather (movie cover)
- Sweet Child O’ Mine
- Wichita Lineman (Jimmy Webb cover)
- Wish You Were Here (instrumental Pink Floyd cover)
- November Rain
- Black Hole Sun (Soundgarden cover)
- Knockin’ on Heaven’s Door (Bob Dylan cover)
- Nightrain
Encore:
- Patience
- Don’t Cry
- The Seeker (The Who cover)
- Paradise City
UK%20record%20temperature
%3Cp%3E38.7C%20(101.7F)%20set%20in%20Cambridge%20in%202019%3C%2Fp%3E%0A