Multiple locations in Iran have been targeted by joint US-Israel strikes, and Tehran has launched retaliatory missiles across the region.
The Iranian cities hit include Tehran, Isfahan, Tabriz, Kermanshah, and Qom, according to Telegram posts from the country's Revolutionary Guard Corps.
Also targeted was the Supreme Leader's residence, the nation's intelligence ministry, its defence ministry, and its Atomic Energy Organization, Sky News understands.
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According to the Fars news agency, a semi-official arm of the Iranian regime, at least 40 students were killed and 48 more injured in another strike at a girls' school in Minab, a city in Hormozgan province.
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Now Iran has hit back, simultaneously striking four US bases across the Middle East.
These were Al Udeid Air Base in Qatar, Al Salem base in Kuwait, Al Dhafra Air Base in the United Arab Emirates, and the US Fifth Fleet base in Bahrain. At least one person has been killed in the UAE.
The attack on the US Navy's Fifth Fleet centre was also reported by Bahraini state news agency BNA.
Sky correspondent Sally Lockwood further reports that a loud explosion had been heard in Dubai.
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The Revolutionary Guard said it considers "all US bases, resources, and interests in the region to be legitimate targets" for retaliation.
Sky News' Europe correspondent Alistair Bunkall has warned that the Tehran regime "will not roll over and will die fighting if needs be."
It comes after Donald Trump confirmed "major combat operations" against Iran in an eight-minute video on Truth Social.
He also urged the Iranian people to rise up against the ruling regime, saying: "When we are finished, take over your government, it will be yours to take".

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