Certificate of Entitlement 2026: Right of Abode for UK Entry

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Anne Morris

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Key Takeaways

 

  • A Certificate of Entitlement confirms a person has the UK Right of Abode and is not subject to immigration control.
  • It is used as proof of that status where a British passport is not held.
  • From 25 February 2026, carriers are applying pre-travel permission-to-travel checks, so travellers need recognised evidence of exemption from ETA requirements to avoid disruption at boarding.
  • A British passport or a valid Certificate of Entitlement satisfies this requirement.
  • The application fee for a Certificate of Entitlement is £589.

 

Certificates of Entitlement are nothing new. They’ve existed under UK nationality law for decades as a way of evidencing right of abode where a British passport isn’t held. What has changed is they are now issued digitally and their importance has increased as the UK’s Electronic Travel Authorisation system moves into full enforcement.

A Certificate of Entitlement is official proof of an unrestricted right to enter the UK where the individual does not hold a British passport. It confirms right of abode and is most commonly relied on by dual nationals travelling on a non-UK passport, British citizens who have never held a British passport and children who are British through a parent but travel on another nationality’s passport.

From February 2026, airlines have to carry out permission-to-travel checks. If the traveller’s passport does not prove British status, they will be subject to ETA checks unless a recognised exemption can be presented. For some, this means applying for a Certificate of Entitlement so they can evidence their right of abode and avoid being wrongly treated as ETA-required.

If you are unable to prove your status in the required way, you may be refused boarding and may need to secure the correct travel document before you can travel.

In this guide, we explain what a Certificate of Entitlement is, who needs one, how it interacts with ETA enforcement, and the risks of being unable to prove status when travelling.

If you have questions about a Certificate of Entitlement or concerns about proving your UK status when returning to the UK, we can help. You can book a fixed-fee telephone consultation with one of our specialist advisers to discuss your circumstances and options.

 

SECTION GUIDE

 

Section A: Role of the Certificate of Entitlement UK

 

A Certificate of Entitlement is official evidence of the holder’s right of abode in the UK for immigration control purposes. From 26 February 2026, Certificates of Entitlement are issued as a digital record accessed through a UKVI account, and the holder’s passport details are linked to that record for travel purposes. A vignette may still be issued in some cases during the transition to a fully digital system.

The Certificate of Entitlement is not a visa and does not confer British citizenship. It confirms right of abode and is most commonly relied on by dual nationals travelling on a non-UK passport, British citizens who have never held a British passport, certain Commonwealth citizens with right of abode and children who are British through a parent.

 

1. What a Certificate of Entitlement proves

 

The Certificate of Entitlement proves the holder has the right of abode. Right of abode means the person is not subject to UK immigration control and can enter the UK without needing permission, such as a visit visa or an Electronic Travel Authorisation (ETA). It is treated as evidence of an unconditional right to enter and live in the UK, and it is accepted for border control purposes as proof of that position.

In practice, it is used where the person travels on a non-UK passport or where British status is not visible to carrier systems during permission-to-travel checks. Where a Certificate of Entitlement is held digitally, travel depends on the passport details in the UKVI account being accurate and up to date.

 

2. What the Certificate of Entitlement is not

 

A Certificate of Entitlement is not a substitute for a British passport in every scenario. It does not change a person’s underlying nationality position and it does not fix gaps in citizenship evidence. It also is not available to everyone who thinks they have a claim. Eligibility turns on whether the person already has right of abode, and the Home Office will only issue the certificate where the legal criteria and evidence support it.

It is also important to be clear about scope. A Certificate of Entitlement is linked to the passport details held on the UKVI record. Anyone planning UK travel from February 2026 should check whether the passport they intend to use will be recognised by carrier systems as exempt from ETA rules, and whether relying on informal assumptions about status creates avoidable travel risk.

 

DavidsonMorris Strategic Insight

 

The role of Certificates of Entitlement is changing. They’re becoming more prominent as the UK’s Electronic Travel Authorisation system moves into full enforcement.

Fundamentally though, the ETA regime doesn’t alter who is British or who has right of abode. Dual nationals and British citizens remain outside the scope of ETA but, from February 2026, airlines are required to apply permission-to-travel checks before boarding and can only allow travel to the UK if the traveller’s status can be proven using the limited, prescribed forms of evidence recognised by carrier systems.

For individuals who do not travel on a British passport, British status is not automatically visible. In those cases, informal explanations, historic travel patterns or assumptions about citizenship will not be sufficient. Where a person has right of abode but cannot evidence it through a British passport, a Certificate of Entitlement will often be the only recognised way to demonstrate an unrestricted right to enter the UK and avoid travel disruption.

 

 

 

Section B: Documents allowing entry to the UK for those with right of abode

 

To enter the UK as a British citizen, you should travel with documentation that clearly and conclusively proves British citizenship in a format that airlines and UK border systems are able to recognise before travel. In practice, there are only two documents that reliably meet that standard for airline boarding and carrier permission-to-travel checks.

 

1. A valid British citizen passport

 

A valid British citizen passport is the primary and most straightforward way to evidence British citizenship for travel to the UK. It confirms both identity and nationality in a format that carrier systems and UK border controls are designed to process automatically. Where a British passport is valid and presented for travel, entry to the UK should be routine and free from documentation-related issues.

Problems tend to arise where a British passport has expired, has been lost, or has not yet been issued. Airlines are not permitted to accept an expired British passport as evidence of the right to enter the UK, and there is no discretion for carriers to overlook expiry or rely on alternative documents. Even short lapses can result in boarding being refused.

For British citizens who travel frequently, particularly for work, an expired or unavailable British passport will prevent airlines from accepting it as evidence of the right to enter the UK, regardless of the holder’s underlying citizenship. As border checks are now effectively being brought in earlier in the journey under airlines’ purview, assumptions that issues can be resolved on arrival are no longer reliable.

 

2. A Certificate of Entitlement to the Right of Abode

 

A Certificate of Entitlement to the Right of Abode is the recognised alternative to travelling on a British passport where the traveller has right of abode but uses a non-UK passport. From 26 February 2026, Certificates of Entitlement are held digitally through a UKVI account, with passport details linked to the digital record for travel purposes.

This document is most commonly used by British citizens who also hold another nationality and either cannot or choose not to travel on a British passport. The practical point is that carriers will only board travellers where the exemption from ETA checks can be verified through the passport details they receive.

A digital Certificate of Entitlement does not expire when a passport expires, but travel can still be disrupted if the passport details linked to the UKVI record are out of date. Passport updates are made in the UKVI account and are free.

 

DocumentWho it applies toAccepted for UK entry by airlines and border control
British citizen passportBritish citizens travelling to the UK.Yes. Confirms identity and nationality and is processed automatically by carrier and border systems.
Certificate of Entitlement to the Right of AbodePeople with right of abode who do not hold or do not travel on a British passport.Yes. From 26 February 2026 the CoE is a digital record linked to the passport details on the UKVI account. A vignette may still exist during transition, but travel relies on the linked passport details being correct.
Indefinite leave to remainNon-British nationals with settled immigration status in the UK.Not on its own. Travel also depends on nationality and having a valid passport, with immigration status proved in the prescribed digital or physical format where required.
EU Settlement Scheme statusEU, EEA or Swiss nationals with settled or pre-settled status.No physical document. Status must be proved digitally and does not replace a passport for travel.
Electronic Travel Authorisation (ETA)Visa-free nationals who are subject to UK immigration control.Yes, where required and granted, but it does not apply to British citizens or people with right of abode.

 

 

DavidsonMorris Strategic Insight

 

For years, people have been able to travel to the UK on a non-British passport without problems, but this changes from 25 February 2026. It’s highly likely then that the new requirement on airlines to carry out permission-to-travel checks will result in travel disruption and refused boarding for many travellers.

The ETA system itself doesn’t directly affect dual citizens or people with British citizenship but the strict application of its rules means that anyone attempting to travel to the UK will only be allowed to if they can prove their status using one of the limited, prescribed forms of evidence recognised by carriers.

If you’re unsure how to prove your right of abode, get professional advice. We offer fixed-fee telephone consultations where you can explain your situation to a legal adviser, who can set out your position and options and advise whether you should apply for a Certificate of Entitlement to evidence your status and avoid entry issues.

 

 

 

Section C: Certificate of Entitlement and ETA rules in 2026

 

From 25 February 2026, stricter enforcement of the UK’s Electronic Travel Authorisation regime requires carriers to confirm permission to travel before boarding, using so-called permission-to-travel checks.

Where a person is not clearly identifiable as exempt through the passport they are using, carriers will apply permission to travel rules before boarding. Where British status is not evident from the passport presented, carriers will assess the traveller against ETA requirements unless a recognised exemption is shown. The position is that British and Irish passport holders are outside the ETA requirement. People travelling to the UK with existing UK immigration permission are not travelling as ETA visitors, but carriers still need to see the required passport and, where applicable, prescribed digital or physical proof of permission.

The Certificate of Entitlement sits in a different category. It is a way to evidence a right that already exists, rather than a permission granted for a limited period.

 

Traveller typePassport presentedETA required to travel to the UK (from Feb 2026)
British citizenBritish passportNo. British citizens are not subject to UK immigration control.
British citizen (dual national)Non-UK passport without Certificate of EntitlementMay be treated as ETA-required by carriers unless British status is evidenced.
British citizen (dual national)Non-UK passport with Certificate of EntitlementNo. The Certificate of Entitlement confirms right of abode and exemption from ETA.
Irish citizenIrish passportNo. Irish citizens are not subject to UK immigration control.
Visa-free visitorNon-UK passportYes. An ETA is required unless another exemption applies.
Worker or student with UK permissionNon-UK passportNo ETA required, but permission must be evidenced in the prescribed digital or physical format.

 

Dual British citizens cannot get an ETA, so if they cannot produce a valid British passport or a passport containing a certificate of entitlement, they can face disruption at boarding and additional checks.

 

1. Why British citizens are outside the ETA regime

 

The ETA requirement applies to non-visa nationals who do not already have permission to live, work or study in the UK and who are subject to immigration control. British citizens and Irish citizens are not subject to immigration control and are therefore outside the scope of the ETA scheme.

The issue is not legal entitlement, but visibility. ETA checks are triggered by the passport presented to the airline. Where a traveller presents a non-UK passport, the system will assume ETA eligibility or requirement unless there is a recognised exemption attached to that passport.

 

2. How a Certificate of Entitlement avoids ETA-related problems

 

A Certificate of Entitlement signals to carriers and border systems that the holder has right of abode. That status confirms an unconditional right to enter the UK and removes the person from ETA assessment within carrier permission-to-travel systems. From 26 February 2026, this is evidenced through a digital Certificate of Entitlement held in a UKVI account, with the traveller’s passport details linked to the record for permission-to-travel checks.

In practical terms, this prevents situations where a British citizen is incorrectly prompted to apply for an ETA, or where an ETA application is refused because British citizens are not eligible to apply. It also reduces the risk of airline staff refusing boarding due to uncertainty about whether travel permission is required.

 

3. Dual nationals and passport choice under ETA enforcement

 

For dual nationals, passport choice has become far more significant under ETA enforcement. A person may hold British citizenship but choose to travel on an EU or other overseas passport for convenience. From February 2026, that choice can trigger ETA checks unless the British status is clearly evidenced.

A Certificate of Entitlement allows the individual to continue using their non-UK passport while still demonstrating exemption from ETA requirements. Without it, the traveller may be treated as a visa-free visitor who needs an ETA, despite their British citizenship.

 

4. Limits of the Certificate of Entitlement in the ETA context

 

The Certificate of Entitlement does not convert a non-British national into a British citizen, and it cannot be used to bypass ETA rules where the person is genuinely subject to immigration control. It also does not replace the need to hold a valid passport, and it is only effective where the passport details linked to the UKVI record are accurate for the passport being used for travel.

Anyone relying on a Certificate of Entitlement should ensure the passport details linked to the UKVI record are accurate for the passport they intend to present. Assumptions that status will be resolved at the border are increasingly risky as carriers apply automated permission-to-travel checks before departure.

 

 

DavidsonMorris Strategic Insight

 

The ETA changes have introduced a new friction point for UK-bound travellers. Status will now be checked by airlines, rather than only at the border later in the journey.

What this means in practical terms is airline staff are making the permission-to-travel decisions, and these are based solely on the information and evidence presented to them at the point of boarding. They can’t exercise any discretion or accept any explanations. Regardless of the traveller’s underlying status, if the required proof can’t be provided, boarding will be refused.

The risk of being refused boarding is therefore higher than ever for individuals who don’t hold the necessary official proof of status, which for many will now be a Certificate of Entitlement.

 

 

 

Section D: How to apply for a Certificate of Entitlement

 

A Certificate of Entitlement application is a nationality-based assessment. The Home Office will only issue the certificate where the evidence demonstrates an existing right of abode under UK law. The application does involve a substantive assessment of nationality status.

 

Application elementPosition in practice
Who appliesIndividuals who already have right of abode but do not hold or do not travel on a British passport.
Where the application is madeIn the UK (including the Channel Islands and the Isle of Man) or overseas, using the relevant Home Office process.
Decision-makerUK Visas and Immigration, following a nationality-based assessment.
Fee£589, payable at the time of application and not refunded if refused.
Processing timeNo guaranteed timeframe. Applications can take longer where nationality history needs detailed review.
Evidence requiredDocumentary proof of right of abode, often including birth certificates, parents’ passports and citizenship evidence.
Biometrics and passport submissionApplicants may be required to attend an appointment and provide a current passport as part of the process.
Form of outcomeA digital Certificate of Entitlement stored in a UKVI account. A vignette may also be issued during the transition to fully digital records.
ValidityA digital Certificate of Entitlement does not expire when a passport expires. The holder updates passport details in their UKVI account, and these updates are free.

 

People who already hold a Certificate of Entitlement that is still valid on 26 February 2026 will be issued a digital version without needing to make a fresh application. Once the digital record is in place, holders can update passport details through their UKVI account for free, and they can also generate share codes for right to work and right to rent checks where needed.

 

1. Where and how the application is made

 

Applications for a Certificate of Entitlement are made using the Home Office right of abode process, either from within the UK, including the Channel Islands and the Isle of Man, or from overseas, depending on where the applicant is applying.

Once the application is submitted, the applicant follows the relevant process for identity and document submission. From 26 February 2026, successful applicants receive a digital Certificate of Entitlement through a UKVI account, with passport details linked for travel.

 

2. Evidence requirements and nationality history

 

The core of the application is evidence. The Home Office expects clear documentary proof that the applicant already has right of abode. In most cases, this involves evidence of British citizenship, often through a parent, combined with supporting documents that show how that status was acquired under nationality law.

Evidence commonly includes birth certificates, parents’ passports, parents’ citizenship evidence and, where relevant, marriage certificates or historic nationality documents. The Home Office will assess consistency across dates, names and nationality status. Gaps or contradictions can result in delay or refusal.

 

3. Processing times and planning risk

 

Processing times for a Certificate of Entitlement vary and are not guaranteed. While some applications are decided relatively quickly, others take longer where nationality history needs closer examination. There is no expedited or priority service specifically for this route.

Anyone relying on a Certificate of Entitlement for upcoming travel should plan well in advance. Leaving the application until close to departure increases the risk of being unable to travel if the certificate is not issued in time.

 

4. Fees and validity

 

The Home Office charges a substantial fee for issuing a Certificate of Entitlement. The fee is payable even if the application is refused. The certificate itself does not expire in the same way a visa does, but it can only be relied on while it remains legible, correctly endorsed and linked to a valid passport. From 26 February 2026, once a digital Certificate of Entitlement is issued, holders do not need to make a new application each time a passport expires. Instead, they update passport details in their UKVI account, and those updates are free.

Applicants should factor in the cost and administrative burden when deciding whether to apply for a Certificate of Entitlement or instead apply directly for a British passport where eligible.

 

5. Common reasons applications fail

 

Applications most often fail because the evidence does not establish right of abode clearly enough. This can include incomplete parental documentation, incorrect assumptions about automatic citizenship, or reliance on residence in the UK rather than nationality law.

 

 

DavidsonMorris Strategic Insight

 

It may seem counterintuitive, and frankly unfair, for someone with an unrestricted right to enter the UK to have to make a full application to the Home Office, and to pay a fee for the privilege. Sadly, that is the case under the permission-to-travel check rules.

What this means in practice is that the Home Office will not simply be “confirming” your status. The caseworker will assess and test whether you meet the legal requirements for right of abode.
Timeframes are not guaranteed, so if you do need a Certificate of Entitlement, the application should be properly prepared and submitted in good time.

 

 

 

Section E: Employer business travel risks

 

UK employers often underestimate their exposure when overseas staff, contractors or group employees travel to the UK as business visitors. While the visitor route appears straightforward, enforcement around entry conditions, digital status checks and permitted activities has tightened, and mistakes increasingly surface at the border rather than being resolved retrospectively.

From February 2026, stricter ETA enforcement and carrier-led permission to travel checks mean that errors in status, documentation or role classification are more likely to result in refused boarding or refusal of entry, with direct operational and reputational consequences for the business.

 

1. Misclassification of business activity

 

One of the most common employer risks is assuming that an activity qualifies as a permitted business visit when it does not. Attendance at meetings, conferences and certain internal activities is allowed, but productive work, hands-on delivery, client-facing services and project execution often fall outside the visitor rules.

Where a worker is stopped at the border and their activities do not align with the visitor route, the individual can be refused entry and the employer’s travel practices may attract scrutiny. Repeated issues can also undermine credibility in future sponsorship or visa applications.

 

2. ETA exposure for visa-free travellers

 

Many business visitors are visa-free nationals and will now require an Electronic Travel Authorisation unless an exemption applies. Employers cannot assume that historic travel patterns remain valid. Airlines should recognise a Certificate of Entitlement where it is valid, correctly endorsed and presented in the passport used for travel, but travellers should expect carriers to apply strict document checks before boarding.

This risk is heightened for dual nationals and individuals with complex nationality histories. Where British status or another exemption is assumed but not visible through the passport used, the individual may be treated as ETA-required, disrupting travel at short notice.

 

3. Reliance on informal assurances or past travel history

 

Employers sometimes rely on an individual’s previous successful entries to justify future travel plans. That approach is increasingly unreliable. Border decisions are made on the information available at the time of travel, and carrier checks now prevent many issues from reaching the border at all.

Statements such as “they have always entered without a problem” or “they only stay for a few days” carry no weight where documentation or permission to travel is missing.

 

4. Downstream compliance and sponsorship risk

 

Business visitor issues do not always remain isolated incidents. Where the Home Office identifies patterns of misuse, it may look more closely at the employer’s wider immigration practices, particularly if the organisation also holds a sponsor licence.

Inconsistencies between stated visitor activity and actual working arrangements can surface later, including during sponsor audits, Skilled Worker applications or Global Business Mobility routes.

 

5. Practical steps employers should take

 

Employers should review business travel policies to ensure they reflect current ETA rules and visitor restrictions, confirm passport and nationality details well in advance of travel, and clearly document the purpose and scope of UK visits.

Where there is uncertainty, early advice can prevent refused boarding, disrupted projects and compliance fallout. The cost of getting this wrong is rarely limited to a single trip.

 

 

DavidsonMorris Strategic Insight

 

UK-bound business travel is also likely to be affected by the new system. Individuals who previously had no issues travelling to and from the UK may no longer be able to do so without the correct proof of status.

Employers are advised to communicate these changes to affected workers and to support all UK-bound business travellers with clear guidance on what they need to prove their status and avoid travel disruption or refused boarding.

 

 

 

 

Section F: Summary

 

A Certificate of Entitlement confirms an existing right of abode and operates as recognised evidence of exemption from UK immigration control. It does not grant citizenship or operate like a visa or an ETA. Its role is evidential.

Its relevance has increased as ETA enforcement becomes stricter from February 2026. Where a traveller’s British status is not visible through the passport they are using, carriers will apply permission to travel checks before boarding. In those situations, a Certificate of Entitlement can prevent a British citizen being wrongly treated as ETA-required.

The document is narrow in scope and unforgiving in practice. It only works when the underlying right already exists, when the evidence is correct and when the passport details linked to the UKVI record are accurate at the point of travel. It is not a fallback for weak nationality claims or last-minute travel planning.

For some people, particularly dual nationals and British citizens without British passports, it is a practical solution to a very specific problem. For others, a British passport will remain the clearer and more durable option.

 

 

Section G: Need Assistance?

 

If you are relying on British citizenship to travel without a visa or ETA, it is best to address any uncertainty before you book or attempt to travel. Once ETA checks are applied by airlines, there is little room to resolve them at the airport.

Advice is particularly important if you hold more than one nationality, travel on a non-UK passport or acquired British citizenship through a parent rather than by holding a British passport yourself. These are the cases where assumptions about status most often break down under carrier checks.

For advice specific to your circumstances, book a fixed fee telephone consultation and speak with one of our UK immigration advisers. We can confirm whether a Certificate of Entitlement is appropriate, whether a British passport would be the better option and whether your evidence supports the position you intend to rely on.

 

 

Section H: Certificate of Entitlement FAQs

 

Is a Certificate of Entitlement the same as a British passport?

No. A Certificate of Entitlement confirms right of abode but it is not a passport and it does not replace one in all situations. From 26 February 2026 it is held as a digital record accessed through a UKVI account.

 

Do British citizens need an ETA to travel to the UK?

British citizens are not subject to UK immigration control and do not need an ETA. Problems arise where British status is not visible through the passport used for travel, which is where a Certificate of Entitlement may be relevant.

 

Can dual nationals use a Certificate of Entitlement?

Yes, provided they already have right of abode. Dual nationals who travel on a non-UK passport may use a Certificate of Entitlement endorsed in that passport to evidence exemption from ETA and visa requirements.

 

Can children apply for a Certificate of Entitlement?

Children can apply if they already have right of abode. This is common where a child is British through a parent but does not hold a British passport and travels on another nationality’s passport.

 

How long does a Certificate of Entitlement last?

A digital Certificate of Entitlement does not expire when a passport expires. The holder updates passport details in their UKVI account, and those updates are free.

 

Can I apply for a Certificate of Entitlement from inside the UK?

Applications are made from outside the UK using the relevant Home Office process. It is not an in-country application route.

 

Will airlines always recognise a Certificate of Entitlement?

Airlines should be able to verify a Certificate of Entitlement where the traveller’s passport details are linked correctly to the digital record.

 

Does holding a Certificate of Entitlement guarantee entry to the UK?

It confirms an unrestricted right of entry for immigration control purposes, subject to standard identity and border procedures.

 

 

Section I: Glossary

 

 

TermDefinition
Certificate of EntitlementA Home Office digital record confirming the holder’s right of abode in the UK and exemption from immigration control, accessed through a UKVI account.
Right of abodeAn unrestricted right to enter and live in the UK without needing a visa, ETA or other permission.
British citizenshipA nationality status under UK law that can be acquired by birth, descent or registration and usually evidenced by a British passport.
Dual nationalityHolding British citizenship alongside one or more other nationalities, often involving travel on a non-UK passport.
Electronic Travel Authorisation (ETA)A digital travel permission required for certain non-visa nationals travelling to the UK who are subject to immigration control.
Carrier checksPre-departure checks carried out by airlines to confirm a passenger has permission to travel to the UK.
Immigration controlThe system of UK entry permission requirements that apply to people who do not have right of abode or Irish citizenship.
British passportAn official travel document issued to British citizens that confirms nationality and right of entry to the UK.
Visa application centreAn overseas location where applicants provide biometrics and submit passports for Home Office endorsement.

 

About our Expert

Picture of Anne Morris

Anne Morris

Founder and Managing Director Anne Morris is a fully qualified solicitor and trusted adviser to large corporates through to SMEs, providing strategic immigration and global mobility advice to support employers with UK operations to meet their workforce needs through corporate immigration.She is recognised by Legal 500 and Chambers as a legal expert and delivers Board-level advice on business migration and compliance risk management as well as overseeing the firm’s development of new client propositions and delivery of cost and time efficient processing of applications.Anne is an active public speaker, immigration commentator, and immigration policy contributor and regularly hosts training sessions for employers and HR professionals.
Picture of Anne Morris

Anne Morris

Founder and Managing Director Anne Morris is a fully qualified solicitor and trusted adviser to large corporates through to SMEs, providing strategic immigration and global mobility advice to support employers with UK operations to meet their workforce needs through corporate immigration.She is recognised by Legal 500 and Chambers as a legal expert and delivers Board-level advice on business migration and compliance risk management as well as overseeing the firm’s development of new client propositions and delivery of cost and time efficient processing of applications.Anne is an active public speaker, immigration commentator, and immigration policy contributor and regularly hosts training sessions for employers and HR professionals.

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Legal Disclaimer

The matters contained in this article are intended to be for general information purposes only. This article does not constitute legal advice, nor is it a complete or authoritative statement of the law, and should not be treated as such. Whilst every effort is made to ensure that the information is correct at the time of writing, no warranty, express or implied, is given as to its accuracy and no liability is accepted for any error or omission. Before acting on any of the information contained herein, expert legal advice should be sought.