All you need is to make a free registration to dev.windowsphone.com and follow the directions to download the Dev Preview version of Windows Phone 8.1. It is worth noting that such an upgrade gets a new version of the OS, but does not upgrade the device's firmware, or upgrade mobile operators. All those who want to upgrade through official channels, will have to wait a few months before mobile operators perform verification and add their contribution to the OS.
One of the most interesting additions is the personal assistant Cortana, which works suprisingly good with all sorts of accents. There were some difficulties with accessing the Windows Phone Store today, but apparently it was all sorted out during the day, so you should be able to access the WP Store without any issues.
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