This October was the seventh warmest on record due to mild temperatures, while slightly above-average rainfall did little to change what has been an extremely dry year so far.
Temperatures during the first 10 months of 2022 make the year the warmest on record so far, the UK's Met Office said.
There were higher-than-usual temperatures across the southern half of the UK during October and mercury climbed to almost 23°C in London as the month came to an end.
A temperature of 22.9°C was recorded at Kew Gardens in the west of the capital on Saturday.
Provisional Met Office statistics show that the mean temperature for October was 11.5°C, with a particularly balmy end making the month the seventh-warmest October in a series which goes back to 1884.
The warmest year on record for the UK was 2014.
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The Met Office will continue to monitor temperature statistics for November and December to see how 2022 fares.
The weather service said the temperature statistics mean that six of the 10 warmest Octobers on record for the UK have happened since the turn of the century, “as the influence of human-induced climate change can be seen across long-term recorded data”.
“What has been particularly unusual about this October is the persistent above-average temperatures — particularly across the southern half of the UK,” said Michael Kendon, of the National Climate Information Centre.
“Maximum temperatures have been above average on every day of the month — always reaching the mid-teens.”
He said a south-westerly airflow brought warm air over Europe to the UK and that above-average temperatures in France and Spain were also partly responsible for the warmth of the air in the UK late in October.
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The slightly above-average rainfall for the UK has not made much of a dent in what has been a dry year, the Met Office said.
So far, East Anglia has seen only 328 millimetres — 52 per cent — of its average rainfall for the whole year, rather than the expected 83 per cent by this stage of 2022.
Counties including Norfolk, Suffolk, Kent and East Sussex have had only half their annual rainfall, the forecaster said.
UK heatwave sees highest-ever recorded temperatures — video
The UK’s long-term average rainfall is currently at 67 per cent — 780mm.
For England, the level is at only 60 per cent (523mm), with the same — 60 per cent or 881mm — for Wales.
Northern Ireland exceeded its long-term average rainfall by more than 50 per cent, while Scotland had 16 per cent more rainfall than average, with 196mm falling.
“There’s still a lot of rainfall needed to replenish our water resources after the incredibly hot and dry summer,” said senior director of policy, research and campaigns at the Consumer Council for Water Mike Keil.
“Saving water is always a good thing to do, whatever the weather — it helps people save money, protects the environment and reduces carbon emissions.”
UK heatwave: London one of the hottest places on Earth — video
In terms of sunshine, the UK received 14 per cent more than average, with 105 hours in October.
England had 129 hours of sunshine, while Wales had 104 hours — both above average.
But Scotland and Northern Ireland had below average sun, with 69 hours and 73 hours respectively.
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The jiu-jitsu men’s team: Faisal Al Ketbi, Zayed Al Kaabi, Yahia Al Hammadi, Taleb Al Kirbi, Obaid Al Nuaimi, Omar Al Fadhli, Zayed Al Mansoori, Saeed Al Mazroui, Ibrahim Al Hosani, Mohammed Al Qubaisi, Salem Al Suwaidi, Khalfan Belhol, Saood Al Hammadi.
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Vitamin D: Highly relevant in the UAE due to limited sun exposure; supports bone health, immunity and mood.
Vitamin B12: Important for nerve health and energy production, especially for vegetarians, vegans and individuals with absorption issues.
Iron: Useful only when deficiency or anaemia is confirmed; helps reduce fatigue and support immunity.
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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