Guides
UK & UAE Tax
Non-residency, the Statutory Residence Test, split-year, the treaty and UAE corporate tax.
Want this handled for you? UK to UAE tax planning →
The tax side is where a Dubai move is won or lost. These guides cover breaking UK tax residency under the Statutory Residence Test, split-year treatment in your departure year, the UK-UAE double tax treaty, what stays UK-taxable after you leave (rent, pensions), and how UAE corporate tax and VAT actually work.
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Leaving the UK for tax: Dubai vs Portugal vs Cyprus vs Malta
Dubai, Portugal, Cyprus and Malta compared for people leaving the UK for tax: what each taxes, who each suits, and the UK exit rules. As at October 2026.
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Moving back to the UK from Dubai: the tax traps
Coming home from Dubai has UK tax traps: the five-year rule, early residence, split-year gaps and a UAE company that turns UK resident.
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Temporary non-residence: the 5-year rule for Dubai movers
Return to the UK within five years and HMRC can tax gains, close company dividends and some pension withdrawals from your Dubai years. What it catches.
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Statutory Residence Test edge cases: the day-count traps that catch leavers
Most leavers fail the Statutory Residence Test on midnights, a kept UK home or one heavy year, not holiday weeks. The traps and how the ties bite.
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Can a Dubai company be UK tax resident? Central management and control explained
Yes. A Dubai company is UK tax resident if it is really run from the UK, whatever its licence says. Where the board decides is the test.
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UAE corporate tax: who actually pays the 9%?
Most UAE free zone companies pay 0% corporate tax. The 9% rate applies to mainland companies and to free zone firms with non-qualifying income.
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P85 form: how to fill it in and claim your tax refund
How to fill in the P85 online or on paper, when to send it, how the leaving-year refund works, and why a P85 alone does not make you non-resident.
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Do I still need to file a UK tax return after leaving?
You may still need to file for the year you left, and sometimes beyond. The catch: HMRC doesn't always tell you. Here's when the obligation continues.
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UAE Tax Residency Certificate: how to get one
What a UAE Tax Residency Certificate is, why UK leavers need one as proof of your tax home, and how to apply for it step by step.
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Setting up a family office in Dubai: is it right for you?
Dubai is a main base for family offices, with zero personal tax and DIFC and ADGM frameworks. Who one suits, and why your UK tax position comes first.
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Non-Resident Landlord Scheme: UK rent when you live in Dubai
Letting UK property after moving to Dubai? How the Non-Resident Landlord Scheme works, the NRL1 form to get rent paid gross, and what you still file.
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How many days can I spend in the UK after I leave?
Under 16 days a tax year keeps a recent leaver non-resident. Above that, your UK ties set the limit: 15 days with four ties, up to 120 with one.
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How UK residents access UAE company profits tax-efficiently
A plain guide to the main ways a UAE company's profits can be extracted by its UK-resident owner, and what UK tax applies at each stage.
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UK non-dom changes and moving to Dubai: where things stand
The UK non-dom regime has been restructured. What changed, what it means for people who have moved to Dubai, and where the planning opportunities now sit.
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Do I pay UK capital gains tax if I move abroad?
Once you are non-resident, most gains fall outside UK CGT. UK property, the five-year return rule and sales in your departure year are the exceptions.
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Does a Golden Visa make your income tax-free? The myth explained
A UAE Golden Visa gives long-term residency. It does not by itself make your income tax-free. What decides your tax position when you move.
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Is there a UK exit tax? No, but 3 things act like one
The UK has no exit tax on unrealised gains as at October 2026. The five-year return rule, UK property gains and the IHT tail act like one.
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Is it worth moving to Dubai for tax reasons?
Dubai's 0% income tax is real, but is moving worth it for tax reasons? An honest look at costs, UK ties and the inheritance tax tail.
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Do I pay UK tax if I live or work in Dubai?
Moving to Dubai does not end UK tax on its own. When it stops under the Statutory Residence Test, what stays taxable, and worked examples for UK movers.
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Statutory Residence Test explained: the tests step by step
How HMRC's Statutory Residence Test decides if you are still UK tax resident: the automatic tests, the ties test, and where Dubai movers trip up.
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Is Dubai tax-free? Income tax in Dubai for UK citizens
Dubai has no personal income tax on salaries or savings. The taxes you do pay, VAT and corporate tax, and why UK tax can follow you after the move.
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Does the UK-UAE double tax treaty stop double taxation?
What the UK-UAE double taxation agreement does and does not do, and why breaking UK residence cleanly matters more than the treaty for most movers.
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How does split-year treatment work when moving to Dubai?
Split-year treatment can stop you being taxed as UK resident for the whole year you leave. What it is, the conditions, and why it is easy to get wrong.