04/07/2026
UK Expats in the UAE | Part 1
I have heard this quiet a few times now!
"I work in the UAE, so my salary can't be taxed by the UK."
The reality is more nuanced.
While the UAE does not levy personal income tax on employment income, your UK tax position depends primarily on whether you remain UK tax resident under HMRC's Statutory Residence Test (SRT)—not simply on where you work or receive your salary.
The SRT considers several factors, including the number of days you spend in the UK, your work pattern, accommodation, family ties, and other connections to the UK.
Understanding your tax residence status is the first step before determining how your employment income may be treated for UK tax purposes.
This is the first post in our UK Expats in the UAE series, where we'll simplify the key tax considerations that every UK expatriate should understand before making important financial and tax decisions.
📌 Swipe through the poster for a simple overview of how UK tax residence is determined.
We would love to hear from you if you require any guidance or support regarding your tax residency status, bookkeeping, accounting & tax compliances of your business.
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