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Foreign travel advice Indonesia
FCDO advises against all travel to parts of Indonesia.
Foreign travel advice Romania
Warnings and insurance Still current at: 24 April 2024 Updated: 23 April 2024 Latest update: Information related to drug offences and Romanian music festivals (under 'Laws and cultural differences' subheading on the 'Safety and security' page).
Foreign travel advice The Gambia
Warnings and insurance Still current at: 23 April 2024 Updated: 22 April 2024 Latest update: Ferry services between Banjul and Barra have been suspended until further notice; The Islamic Summit of the OIC (Organisation of Islamic Cooperation) will be held in Banjul on 4-5 May; road closures and delays at Banjul International Airport ('Safety and security' page).
Foreign travel advice China
Warnings and insurance Still current at: 23 April 2024 Updated: 22 April 2024 Latest update: Updated information on flooding (‘Safety and security’ page).
Guidance Living in South Korea
Information for British citizens moving to or living in South Korea, including guidance on residency, healthcare, driving and more.
Tax Regime Eased for 'Micro' Business Exports
The simplified tax regime is available to ‘micro’ businesses with an annual gross income not exceeding BRL 360,000 and ‘small’ businesses with an annual gross income of between BRL 360,000 and BRL 3.6 million.
The income must be derived from internal market activities. Although ‘small’ businesses are also permitted to apply, the simplified tax regime to export revenues must not exceed BRL 3.6 million.
With effect from January 1, 2015, and in accordance with the Complimentary Law 147/2014 (published in the Official Gazette on August 8, 2014), the extra limit applied to export revenue will also be available to ‘micro’ businesses.