Moving to Dubai from the UK: a plan for families and business owners

The move, in 5 stages

1. Before you leave the UK

• Your residence position. You stop being UK tax resident only when the Statutory Residence Test says so. That test counts your UK days and the ties you keep. [3] Am I still UK tax resident? →
• A business sale. A sale before you leave and a sale after you leave are taxed under different rules. The Business Asset Disposal Relief limit falls to £500,000 from 6 April 2027. [4] Selling your business before April 2027 →
• UK property. Non-residents still pay UK tax on gains from UK property, and must report a sale within 60 days of completion. [5][6]
• Your estate. UK inheritance tax can follow your worldwide assets for 3 to 10 years after you leave. [7] UK inheritance tax after you leave →

2. The year you go

The tax year you leave can be split into a UK part and an overseas part if you meet 1 of the 3 split-year cases for leavers: [8]

• starting full-time work abroad
• joining a partner who works abroad
• giving up your UK home

Settle which case applies before you set a departure date.

3. Arriving in Dubai

• Residency. For investors and business owners, the 10-year route is the UAE Golden Visa. It has routes for property investors, investors in a UAE company or fund, and entrepreneurs. [9] The UAE Golden Visa →
• A UAE tax residency certificate. It's issued by the Federal Tax Authority to people who are tax resident in the UAE. For individuals that means any one of: 183 days or more in the UAE in 12 months; 90 days or more with UAE residence (or UAE or GCC nationality) and a permanent home, job or business here; or having your usual home and the centre of your financial and personal life in the UAE. [1][2]
• Banking. Before you apply for an account, gather the documents that show where your wealth came from. Banks decide for themselves whether, and how quickly, to open an account.
• A company. If you'll trade, invest or hold assets through a company, we form it in the UAE. As a registered agent of RAK International Corporate Centre (RAK ICC), we form RAK ICC companies. Companies and tax →

4. Wills, foundations and holding structures

Wills, foundations and holding structures for property and family businesses need checking against the succession rules of the UK, the UAE and any other country where you hold assets. Structuring and succession →

5. Staying out, or coming back

If you were UK resident in at least 4 of the 7 tax years before you left, and you return after 5 years or less, gains on assets you owned when you left can be taxed in the year you come back. [3][10] For people returning on or after 6 April 2026, that also covers dividends paid out of profits your company made after you left, which used to be exempt. [11] There is no UK exit tax for individuals. [4][5][12] Is there a UK exit tax? →

Guides for this move

• Selling your business before April 2027
• Is there a UK exit tax?
• Am I still UK tax resident?
• UK inheritance tax after you leave
• The UAE Golden Visa

Working with us under a Full Mandate

Under a Full Mandate, we plan the whole move and run it with you. We set the sequence and the timetable. Marlborough Gulf may introduce licensed specialists, such as UK tax advisers, law firms and private banks, and coordinate the work. You appoint and contract with each one directly.

Marlborough Gulf does not give investment, pension or insurance advice. Regulated services are provided by licensed firms, who contract with you directly.

Questions people ask

Do I pay UK tax after moving to Dubai?

Once you are non-UK resident, you don't usually pay UK tax on overseas income or on most gains. You may still pay it on UK income such as rent, on gains from UK property, and, if you return after 5 years or less, on gains made while away. [3][5]

Do I need to tell HMRC I'm moving to Dubai?

Yes. Use form P85 if you don't usually file a Self Assessment return, or the residence pages (SA109) if you do. [14]

How long does UK inheritance tax follow me?

3 to 10 years after you leave, depending on how many of the previous 20 tax years you were UK resident. [7]

Is there income tax in Dubai?

The UAE doesn't levy income tax on individuals. [13] Individuals running a business in their own name pay corporate tax once that business's turnover is above AED 1 million in a calendar year. [1]