The British government is launching three initiatives to tackle abuse by aid workers overseas.
It has warned that "robust" checks are needed to crack down on abusers, working with partner organisations across the world.
The initiatives were launched on Monday by Home Secretary Priti Patel.
Project Soteria will attempt to stop perpetrators hiding their offending by moving between organisations.
This will use Interpol’s tools and services to “better co-ordinate international law enforcement to limit access to jobs in the aid sector for sexual offenders”.
Its misconduct disclosure scheme will also provide a framework for organisations to legally share information about a past employee’s history of sexual misconduct at work.
And an aid worker registration scheme can also reveal an employee's history in the sector.
“It will now provide employers with a trusted source of evidence about a potential employee’s identity and past work history, closing the loop on those who lie or omit information about where they have worked in the past,” the government said.
The recommendations were in response to a report by the UK’s independent inquiry into child sexual abuse.
“We recognise the need for government bodies to take reasonable steps to ensure that overseas partners have robust safeguarding policies and that those partners carry out all appropriate criminal records checks, along with broader recruitment checks, such as references,” the government said.
“The Foreign, Commonwealth and Development Office is working on three initiatives to strengthen the employment cycle across the aid sector that aim to prevent individuals with a known history of misconduct from working in the sector, regardless of their nationality.
“Together, they will help employers make better-informed hiring decisions and prevent perpetrators moving around undetected.”
In November, the UK’s Middle East Minister James Cleverly warned that the World Health Organisation needed to crack down on abuse by aid workers.
Giving evidence to a virtual inquiry into sexual exploitation and abuse in the aid sector by the UK's International Development Committee, he said the government would be monitoring the WHO's internal investigation.
Earlier this month, the UK Parliament’s International Development Committee found that aid recipients are still being abused and sexually exploited by workers supposed to be helping them.
Its report, Progress on Tackling the Sexual Exploitation and Abuse of Aid Beneficiaries, found 73 per cent of respondents believe there is still a problem with abuse by aid workers and warned it is likely to have become "significantly worse" during the coronavirus pandemic, as shortages of aid make beneficiaries more vulnerable to exploitation.
It said perpetrators are continuing to move from organisation to organisation with impunity.
The report suggested that the UK work in partnership with overseas governments to ensure they are equipped to handle abuse cases brought against aid workers.
The IDC report found that when victims or whistleblowers try to report abuse, little meaningful action follows, allowing perpetrators to continue working in the sector.
The UK Home Office said it has now commissioned the National Crime Agency to produce a list of countries where children overseas are considered to be at high risk of sexual abuse and exploitation from UK nationals and residents.
The biog
Hobbies: Salsa dancing “It's in my blood” and listening to music in different languages
Favourite place to travel to: “Thailand, as it's gorgeous, food is delicious, their massages are to die for!”
Favourite food: “I'm a vegetarian, so I can't get enough of salad.”
Favourite film: “I love watching documentaries, and am fascinated by nature, animals, human anatomy. I love watching to learn!”
Best spot in the UAE: “I fell in love with Fujairah and anywhere outside the big cities, where I can get some peace and get a break from the busy lifestyle”
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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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Russia's Muslim Heartlands
Dominic Rubin, Oxford
