UK to fully implement the ETA in February 2026, impacting certain British and Irish nationals and business travelers

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23 January 2026

UK to fully implement the ETA in February 2026, impacting certain British and Irish nationals and business travelers

Effective 25 February 2026, the UK Electronic Travel Authorisation (ETA) will go fully live, and the phased implementation period will end. This means that visitors to the UK will be unable to travel to the UK without a valid ETA. The full rollout and enforcement of the UK ETA scheme introduces additional risks for British and Irish nationals who hold dual citizenship and have allowed their British or Irish passports to expire, and recently naturalized British citizens who have not yet received their first British passports.

A Tax Alert prepared by EY's People Advisory Services, and attached below, provides additional details.

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Attachment

Full text of Tax Alert

Document ID: 2026-0275

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