Iran's Defence Minister Amir Nasirzadeh and Revolutionary Guards commander Mohammed Pakpour are believed to have been killed in Israeli attacks, two sources familiar with Israel's military operations and one regional source said, reports Reuters.
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The US and Israel have attacked Iran - President Donald Trump confirms "major combat operations" are under way, and calls for regime change.
The office of Iran's supreme leader, and the presidential office in Tehran, were reportedly targeted, as well as military sites across the country. At least 53 people were killed at a girls' school, Iranian state media reports.
Iran has launched retaliatory strikes on Israel, the Israeli military says. Damage - thought to be caused by Iranian attacks - has also been seen across the region, including in Qatar and Kuwait, with smoke also seen near The Palm in Dubai.
In Bahrain, where the US has a major naval base, the moment of an apparent Iranian missile attack was filmed from a car.
Trump has urged Iranians to "take over" the government, saying: "This will be probably your only chance for generations".
There is a mixed response among ordinary Iranians, our reporter says: panic in the streets, but also - for some - a sense of relief.
The US and Israel think the Iranian regime is vulnerable, writes our international editor Jeremy Bowen, and believe this is an opportunity not to be squandered.
Meanwhile, UK Prime Minister Keir Starmer says British planes "are in the sky today" in the Middle East "as part of co-ordinated regional defensive operations to protect our people, our interests and our allies".
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