Britain can expect a chilly spell as cold Arctic air moves across the UK, with overnight temperatures predicted to plunge to as low as minus 10ºC.
Forecasters say frost will hit some areas from Tuesday evening, with snow predicted in parts of Scotland.
It anticipation of the arrival of the chilly Arctic air, the Met Office and UK Health Security Agency issued a severe cold weather alert for England and warned that plummeting temperatures could increase health risks to vulnerable people and disrupt deliveries.
“We’ve got a spell of showers feeding into North Sea coastal areas during Tuesday," said Met Office forecaster Dan Stroud.
"They will turn increasingly wintry across parts of northern Scotland, with accumulations on higher ground.
“Elsewhere, while sunny, there will be a cold feel, with temperatures just below average.
“But with some strong winds it’s going to feel a lot cooler than it actually is.
“Into Tuesday night an organised band of showers will sink south, with that wind changing direction and coming in from the north, turning it colder with an increasing risk of some frost, mainly in central and western areas.
“Once that wind rears around to the north, we’re going to pull in that colder Arctic air, so the story will be about cold and frost.”
Cold weather in the UK – in pictures
Mr Stroud said day temperatures would range between 4ºC and 6ºC in the north, reaching highs of 8ºC in the south, while it will drop to as low as minus 6ºC overnight.
A level three, or amber, cold weather alert was issued on Monday morning, warning of severe conditions in England between 6pm on Wednesday and 9am on Monday December 12.
The alert requires social and healthcare services to take action to protect high-risk groups.
Temperatures are expected to turn colder across much of the UK late on Wednesday and through Thursday as air from the Arctic spreads south across the country.
“Into Wednesday, [there will be] frequent showers across north Scotland, some of those locally heavy, with snow away from the coast. Some accumulations are possible," Mr Stroud said.
“It will start to feel very cold, with wintry showers moving in to parts of Northern Ireland and eastern England."
Met Office deputy chief meteorologist Rebekah Sherwin said: “We can expect to see some snow and wintry showers further south as the week progresses, particularly in coastal areas or over higher ground.
“There will be widespread frosts with temperatures falling to as low as minus 10ºC overnight in isolated spots by the end of the week.”
Weather warnings issued in the UK - in pictures
Downing Street on Monday said it was confident the UK has sufficient energy supplies to get through the cold snap.
Dr Agostinho Sousa, consultant in public health medicine at the UK Health Security Agency, said older people and those with heart or lung conditions are particularly at risk from the cold weather.
“If you have a pre-existing medical condition, you should heat your home to a temperature that is comfortable for you," Dr Sousa said.
“In rooms you mostly use, such as the living room or bedroom, try to heat them to at least 18ºC if you can.
"Keep your bedroom windows closed at night. Wearing several layers of clothing will keep you warmer than one thicker layer.”
The RAC has advised motorists to check that their vehicles are “winter ready”, with properly inflated tyres that have good tread.
“With temperatures plummeting this week, many drivers might be taken aback by the cold after an exceptionally mild autumn," said spokesman Rod Dennis.
“Drivers with older batteries in their cars might also wish to give their vehicle a 20-minute drive before colder conditions arrive to ensure the battery can cope with sub-zero temperatures.”
The Met Office’s cold weather alert system operates in England from November 1 to March 31 in association with the UKHSA.
The system has five levels of response based on cold weather thresholds designed to trigger an alert when severe cold weather is likely to significantly affect people’s health.
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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
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Company Profile
Name: Thndr
Started: 2019
Co-founders: Ahmad Hammouda and Seif Amr
Sector: FinTech
Headquarters: Egypt
UAE base: Hub71, Abu Dhabi
Current number of staff: More than 150
Funds raised: $22 million
Read more from Aya Iskandarani
Guide to intelligent investing
Investing success often hinges on discipline and perspective. As markets fluctuate, remember these guiding principles:
- Stay invested: Time in the market, not timing the market, is critical to long-term gains.
- Rational thinking: Breathe and avoid emotional decision-making; let logic and planning guide your actions.
- Strategic patience: Understand why you’re investing and allow time for your strategies to unfold.