British RAF planes have started evacuation flights from Israel while officials have told UK citizens in Gaza to "be ready" if the Rafah crossing opens, the Foreign Office said.
Foreign Secretary James Cleverly on Sunday said he was trying to arrange the reopening of the Rafah crossing – the only passage in and out of the Gaza Strip not controlled by Israel, which has been closed since Tuesday – but the situation remained “very, very difficult”.
The first three flights carrying Britons fleeing the conflict arrived in Cyprus and the UK on Sunday.
There are an estimated 60,000 British citizens in Israel and Gaza, including the parents-in-law of Scotland’s First Minister Humza Yousaf.
The Foreign Office has told citizens in Gaza to prepare for the Rafah crossing opening and further government flights are planned with specialist teams deployed to support vulnerable people.
“I've been speaking with the Egyptian authorities, with the Israeli authorities, and also with other leading political voices in the region to try to facilitate the opening of a Rafa crossing from Southern Gaza into Egypt,” Mr Cleverly told the BBC.
“That's not been opened yet and these are incredibly difficult conversations, very sensitive conversations, but we are seeking to provide support to those British nationals who are seeking to leave Gaza and we are looking to facilitate humanitarian support for the people of Gaza.
"It is very, very difficult. At the moment we have not been successful in getting the Rafah crossing opened.”
One of the planes used on Sunday was an RAF A400M Atlas transport aircraft, last used in the evacuation of citizens from Sudan this year and also from Kabul in 2021.
It is expected similar planes will be on standby to fly into the region and land at rugged airstrips to pick up British citizens in the coming days.
The Rafah crossing lies on Gaza’s southern border with Egypt, with the Cairo government, Hamas and Israel each having some degree of control over the exit point.
Mr Yousaf, the Scottish leader whose family members remain trapped in Gaza after visiting relatives, has released a video on X, formerly Twitter, in which his mother-in-law, Elizabeth El-Nakla, says: “Everybody from Gaza is moving towards where we are. One million people. No food. No water.”
There is growing international concern about the potential for a humanitarian disaster in the Gaza Strip after Israel told the 1.1 million civilians in the north of the territory to evacuate before an expected ground offensive.
A massive Israeli military operation from air, sea and land is expected after Hamas massacred more than 1,300 Israelis, including babies, in attacks on October 7. More than 2,300 Palestinians have already been killed in retaliatory Israeli air strikes.
The Foreign Office said its officials were working with Egyptian authorities to arrange for British and dual citizens to leave Gaza via Rafah.
British Prime Minister Rishi Sunak spoke to Egyptian President Abdel Fattah El Sisi about the situation last week.
Britain has also readied two Rapid Deployment Teams to support vulnerable citizens seeking places on evacuation flights.
It is also working with Israeli air controllers to try to maintain commercial air links and keep a range of transport options under review. While commercial flights remain limited, a small number of routes between Israel and Europe, including the UK, are open.
The British government also insisted “vital humanitarian supplies”, including food, water and medical supplies necessary for survival, “must be able to reach innocent civilians”.
The Foreign Office has advised against all travel to parts of Israel and the Occupied Palestinian Territories.
The Foreign Office has also told British citizens in Gaza to follow Israel’s orders to move out of the northern part of the strip ahead of the likely military assault.
Essentials
The flights
Emirates, Etihad and Malaysia Airlines all fly direct from the UAE to Kuala Lumpur and on to Penang from about Dh2,300 return, including taxes.
Where to stay
In Kuala Lumpur, Element is a recently opened, futuristic hotel high up in a Norman Foster-designed skyscraper. Rooms cost from Dh400 per night, including taxes. Hotel Stripes, also in KL, is a great value design hotel, with an infinity rooftop pool. Rooms cost from Dh310, including taxes.
In Penang, Ren i Tang is a boutique b&b in what was once an ancient Chinese Medicine Hall in the centre of Little India. Rooms cost from Dh220, including taxes.
23 Love Lane in Penang is a luxury boutique heritage hotel in a converted mansion, with private tropical gardens. Rooms cost from Dh400, including taxes.
In Langkawi, Temple Tree is a unique architectural villa hotel consisting of antique houses from all across Malaysia. Rooms cost from Dh350, including taxes.
more from Janine di Giovanni
Living in...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
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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
COMPANY PROFILE
Name: HyperSpace
Started: 2020
Founders: Alexander Heller, Rama Allen and Desi Gonzalez
Based: Dubai, UAE
Sector: Entertainment
Number of staff: 210
Investment raised: $75 million from investors including Galaxy Interactive, Riyadh Season, Sega Ventures and Apis Venture Partners
SPECS
Nissan 370z Nismo
Engine: 3.7-litre V6
Transmission: seven-speed automatic
Power: 363hp
Torque: 560Nm
Price: Dh184,500
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if you go
The flights
Emirates offer flights to Buenos Aires from Dubai, via Rio De Janeiro from around Dh6,300. emirates.com
Seeing the games
Tangol sell experiences across South America and generally have good access to tickets for most of the big teams in Buenos Aires: Boca Juniors, River Plate, and Independiente. Prices from Dh550 and include pick up and drop off from your hotel in the city. tangol.com
Staying there
Tangol will pick up tourists from any hotel in Buenos Aires, but after the intensity of the game, the Faena makes for tranquil, upmarket accommodation. Doubles from Dh1,110. faena.com
The specs
AT4 Ultimate, as tested
Engine: 6.2-litre V8
Power: 420hp
Torque: 623Nm
Transmission: 10-speed automatic
Price: From Dh330,800 (Elevation: Dh236,400; AT4: Dh286,800; Denali: Dh345,800)
On sale: Now
Teams in the EHL
White Bears, Al Ain Theebs, Dubai Mighty Camels, Abu Dhabi Storms, Abu Dhabi Scorpions and Vipers
The specs
Engine: 2.0-litre 4-cyl turbo
Power: 247hp at 6,500rpm
Torque: 370Nm from 1,500-3,500rpm
Transmission: 10-speed auto
Fuel consumption: 7.8L/100km
Price: from Dh94,900
On sale: now
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
Tamkeen's offering
- Option 1: 70% in year 1, 50% in year 2, 30% in year 3
- Option 2: 50% across three years
- Option 3: 30% across five years
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