UK Tax Follows You. We Follow It With You.

Not automatically. UK tax residence is determined by the UK Statutory Residence Test (SRT), which applies a combination of day-counting and connecting-factor tests. Living in Dubai means you likely spend fewer than 90 UK days a year, but your UK property, UK family, UK accommodation, UK work and UK ties still get counted. A UK expat in Dubai with 50 UK days a year and three UK family-ties could still be UK-resident. We run the SRT for every new UK expat client as part of a residence review.

The FIG (Foreign Income and Gains) regime replaced the non-dom remittance basis for new UK arrivals from 6 April 2025. For UK expats in the UAE, FIG is relevant when thinking about an eventual RETURN to the UK: you qualify for 4 years of tax-free foreign income and gains on becoming UK resident only if you have been non-UK resident for the 10 consecutive UK tax years immediately prior to that year of arrival. Someone moving to Dubai in 2026 therefore cannot access FIG on a short-horizon return; the earliest FIG-qualifying UK return would be the 2037/38 tax year, assuming the 10 consecutive years of non-residence are kept clean. We model this before you move so you know the real window.

A UK Self-Assessment return each year reporting UK rental income (SA105 Property pages). You must also register under the Non-Resident Landlord (NRL) scheme, so your UK letting agent or tenant pays you gross rather than withholding 20% tax at source — this is often missed and causes material cashflow drag. If you sell the property while non-UK-resident, you must file a NRCGT (Non-Resident Capital Gains Tax) return within 60 days of completion. We handle all three as a package in our UK Annual Compliance Package.

Yes. The UK-UAE double tax treaty governs taxing rights — most UK pensions are taxed in the country of residence, which for a UAE resident with a certificate of residence is the UAE (0% personal tax). You usually need to file HMRC form ‘FD/DT Individual’ to claim treaty relief and have the pension paid gross. Lump-sum rules differ. Government service pensions (civil service, armed forces, teachers) stay UK-taxed under treaty. We handle the paperwork and liaise with the pension provider.

From 6 April 2025, UK IHT moved from a domicile-based regime to a residence-based regime. If you have been UK tax resident for 10 of the last 20 UK tax years (the ‘long-term resident’ test), you remain within UK IHT scope for 10 years after leaving. For a UK expat in Dubai who moved in 2024, that means UK IHT exposure on worldwide assets until roughly 2034. UK-situs assets (UK property, UK shares) stay in UK IHT scope regardless. We review this as part of residence framework planning.

No. The UAE has no personal income tax, no capital gains tax, no inheritance tax for individuals. UAE Corporate Tax (9% above AED 375k) is paid by companies and by individuals carrying on a business as a sole trader above the licence threshold, not by employees on salary or by individuals holding investment assets personally. For most UK expats, UAE-side personal tax is a non-event. The complexity is the UK-side.

Depends on your plans. Keeping it: UK rental income filed via SA, NRL scheme, future NRCGT on sale, continuing UK IHT scope, mortgage considerations, valid Section 21 position. Selling it before departure: potentially within principal residence relief for the full gain if PPR, no NRCGT exposure, cleaner departure. Selling after departure: NRCGT regime applies, PPR partial. The right answer depends on holding period, loan balance, rental yield, your long-term plans. We model all three in a Pre-Exit UK Tax Planning engagement.

Several moving parts. (1) UK CT: is the company still UK-tax-resident (central management and control test)? If you’re the only director and now you’re in Dubai, the company may become UAE-resident, causing UK CT exit charge on unrealised gains. (2) Dividend taxation: UK dividends paid to a non-UK-resident have withholding and UK tax treatment that depends on treaty and holding structure. (3) Alternative: close the UK ltd before departure, extract via MVL, start fresh in UAE free zone. We cover this in Pre-Exit UK Tax Planning.

The UAE FTA issues a Tax Residency Certificate (TRC) to individuals who have been UAE-resident for at least 183 days in the past 12 months, with a UAE residence visa and either UAE employment or a UAE lease agreement. The TRC is proof of UAE residence to HMRC — required for treaty claims (pension gross payment, dividend withholding reduction). We apply for the TRC through the FTA portal; typical turnaround is 2-3 weeks.

For most, three stages. (1) Residence Review (£1,250, one-off) — establishes your SRT position, split-year, IHT exposure. (2) UK Annual Compliance Package (from £895/year) — ongoing UK SA return, NRL scheme, pension paperwork. (3) UAE-side setup as needed — UAE TRC, free zone company if you’re trading from UAE, UAE CT and VAT if applicable. We quote each stage separately so you only pay for what you need.