UK to UAE Relocation Guide

Moving From the UK to the UAE The complete guide for British expats

The UK to UAE guide that starts where others stop: leaving UK tax properly, the 2026 National Insurance and inheritance tax changes, visas, attestation, schools, housing, pets and your first 90 days.

Last verified 24 September 2026 Next review 1 December 2026 Relocate2UAE Editorial Team

Many UK to UAE guides are published by businesses that specialise in one part of the move, such as removals, business setup, property or currency transfers, and naturally focus on that part. This guide brings the useful parts together, checks them against UK and UAE government sources, and adds the pieces nobody sells: the 2026 changes to National Insurance, the new inheritance tax rules that follow you for up to ten years, and the difference between holding a UAE visa and actually leaving UK tax.

How to read this guide

Every factual claim carries a source tag so you can see how much weight it will bear.

Tag What it means
Law Set by UK or UAE legislation. Stable until the law changes.
Official Published by a government body (GOV.UK, HMRC, u.ae, ICP, GDRFA, RTA, KHDA, MOCCAE).
Market Current market practice or pricing, checked across several listings or providers. Moves with the market.
Reported Reported consistently by reputable secondary sources but not yet confirmed on a primary government page.
Verify Rules differ between sources or change often. Confirm with the named authority before you act.
Estimate Our own worked estimate. Useful for planning, not a quote.

Important information

This guide is general information only. It is not financial, tax, legal, immigration, medical or investment advice, and it does not take your personal circumstances into account. Relocate2UAE is not regulated by the UK Financial Conduct Authority or any UAE financial regulator and does not give personal recommendations. Rules, thresholds and fees change often and can differ between emirates and between the published rule and how an authority applies it. Before acting, check the current position with the relevant authority and take advice from a suitably qualified and, where required, regulated professional. Contacting us does not create an adviser relationship. Relocate2UAE accepts no responsibility for any loss arising from reliance on this guide. Some organisations mentioned are Relocate2UAE partners and may pay us fees. Please read the full Legal notice at the end.

Our partners and independence

Some organisations named in this guide are Relocate2UAE partners, and each is labelled "a Relocate2UAE partner" where it appears. Relocate2UAE may receive fees, commission or other benefits from partners, including where you use their services after reading this guide. A mention is not a recommendation that a partner is right for you. You are free to use any provider, and we encourage you to compare several and to check each provider's licensing, regulation and terms yourself. Other businesses named in this guide are mentioned for information only. No endorsement is implied and trade marks belong to their owners.

At a glance

The UK and the UAE side by side, for the things that change most.

United Kingdom United Arab Emirates
Tax on salary 20% to 45% income tax plus 8% employee NI (2% above the upper limit) Law 0% personal income tax Official
Capital gains tax 18% and 24% since 30 October 2024 Law None on individuals Official
Inheritance tax 40% above allowances Law None, but UK IHT can follow you for up to 10 years (Section 6.8) Law
VAT 20% Law 5% Law
Healthcare NHS, free at point of use Insurance-based. No reciprocal agreement with the UK Official
Working week Monday to Friday Monday to Friday for most private employers. Federal government works a shorter Friday. Sharjah government works Monday to Thursday Official
Time difference GMT / BST GMT+4, no daylight saving. 4 hours ahead in winter, 3 hours in summer
Plugs and voltage Type G, 230V Type G, 230V. Your UK plugs work Reported
Driving Left Right. UK licences exchange without a test Official
Flight time — About 7 hours London to Dubai or Abu Dhabi
British residents — Around 240,000 in Dubai alone, a long-standing estimate Reported
Read this first

1.Ten things Brits most often get wrong

1

A UAE visa does not end your UK tax residence. UK residence is decided each tax year by the Statutory Residence Test (SRT), not by your Emirates ID Law. Section 6.

2

"Under 16, 46 or 91 days depending on ties" is wrong. Those numbers mix up different parts of the SRT. The test most employed movers actually rely on is the full-time work overseas test, which many guides leave out Law. Section 6.2.

3

The cheap way to protect your State Pension has gone. Voluntary Class 2 National Insurance for periods abroad was abolished from 6 April 2026. Class 3 now costs £18.40 a week, and new applicants need 10 years of UK residence or contributions Official. Section 6.10.

4

UK inheritance tax can follow you for up to 10 years. Since 6 April 2025 IHT is based on long-term UK residence, not domicile, with a tail of 3 to 10 tax years after you leave Law. Section 6.8.

5

Your UK State Pension will be frozen. The UAE is not on the list of countries where the State Pension rises each year Official. Section 6.9.

6

A QROPS transfer from the UAE usually costs 25%. No UAE pension scheme appears on HMRC's recognised overseas scheme list, so the overseas transfer charge applies Reported. Section 6.9.

7

Your ISA does not lose its tax-free status. It stays open and sheltered. You just cannot pay new money in while non-resident Official. Section 6.11.

8

Your UK electricals work. The UAE uses the same Type G three-pin plug and 230V supply Reported. Section 13.

9

Sons can be sponsored to 25, not 18. The UAE family visa covers a spouse, sons under 25, unmarried daughters and children with special needs Official. Section 4.4.

10

Long absences cancel ordinary residence visas. A standard residence visa can lapse after more than 180 consecutive days outside the UAE. Golden Visa holders are exempt Verify. Section 4.5.

2.Is the UAE right for you? An honest comparison

The tax case is real. A UK earner on £100,000 loses about £31,000 of it to income tax and employee National Insurance at 2026/27 rates, nearly a third Estimate. In the UAE the same salary arrives untaxed Official. But the tax saving only works if the rest of the move is priced properly, and the rest of the move is where people get caught.

What tends to be better

  • Take-home pay. No income tax, no employee National Insurance equivalent for expatriates, and packages that often include housing, school fees and an annual flight Official Market.
  • Safety and infrastructure. Low everyday crime, reliable public services, fast digital government Reported.
  • Winter. October to April is warm and outdoor-friendly Reported.
  • Connectivity. Roughly 7 hours to London, with multiple daily flights from Dubai and Abu Dhabi to Heathrow, Gatwick, Manchester, Birmingham, Glasgow, Edinburgh and others Market.
  • British education on tap. Dubai alone has well over 100 schools teaching the National Curriculum for England Reported.

What tends to be harder

  • Summer. June to September regularly passes 40°C. Daily life moves indoors Reported.
  • Upfront cash. Rent is paid a year ahead in one to four cheques, plus deposits and fees (Section 8.2) Market.
  • School fees. There is no free state option for most expatriates. UAE public schools teach in Arabic and are primarily for Emirati children Official.
  • No safety net. Only UAE citizens can claim social welfare or a UAE pension. Expatriates receive end-of-service gratuity instead Official.
  • Residence is tied to your status. Lose the job or close the company and your visa, and your family's visas, go with it after a grace period Official.
  • Different laws. Some ordinary UK behaviour is an offence in the UAE (Section 15).

3.Which emirate?

Most British movers choose Dubai, but it is not the only option and it is not always the best value.

Emirate Who it suits Things to know
Dubai Most sectors, international schools at every price point, the biggest British community Highest rents in prime areas. Housing fee of 5% of annual rent billed through DEWA Official
Abu Dhabi Government, energy, finance, healthcare, families wanting space and a calmer pace Separate systems: ADEK for schools, Tawtheeq for tenancies, Darb road tolls, DoH health insurance rules Official
Sharjah Lower rents for people working in north Dubai Alcohol is not permitted. Government works a four-day week. Heavy commuter traffic into Dubai Official Reported
Ajman, RAK, UAQ, Fujairah Lower costs, beaches, mountains, lifestyle movers and remote workers Fewer British curriculum schools. RAK is growing fast with new resort and casino development Reported

For the full comparison see our Dubai vs Abu Dhabi property guide and UAE Housing Guide.

4. Visas and residence for UK citizens

British passport holders get a free visit visa on arrival, normally for 30 days Reported. That lets you view homes and schools but not work or rent long-term. To live in the UAE you need a residence visa and an Emirates ID Official.

4.1 Choosing your route

Route Who it suits Headline requirement Length
Employment Anyone with a UAE job offer Employer sponsorship and work permit Usually 2 years, renewable Official
Green Visa (skilled employee) Skilled staff who want independence from their employer's sponsorship Bachelor's degree or equivalent, MOHRE skill level 1 to 3, salary at least AED 15,000 a month Official 5 years, self-sponsored
Green Visa (freelancer / self-employed) Consultants, creatives, contractors MOHRE freelance permit and self-employment income of at least AED 360,000 a year for the previous two years, or proof of financial solvency Official 5 years, self-sponsored
Golden Visa Property investors, high earners, founders, specialists Examples: property worth at least AED 2 million, or a qualifying professional salary (commonly quoted as AED 30,000 a month) Official Verify 5 or 10 years, self-sponsored, no 180-day absence rule
Remote work (virtual work) People keeping a UK or other overseas employer Employer letter, salary of at least USD 3,500 a month, UAE-valid health insurance Official Verify 1 year, renewable
Investor / partner Founders with a UAE company, often in a free zone Trade licence with a visa allocation Usually 2 years Market
Property investor (2 year) Buyers below the Golden Visa threshold Commonly quoted at AED 750,000 of property in Dubai Reported Verify 2 years
Retirement Over-55s 15 years' work history plus a financial test. Thresholds differ between the federal route and Dubai's own scheme (see below) Verify 5 years
Family Spouse and children of a resident Sponsor earning AED 4,000 a month, or AED 3,000 plus accommodation Official Tied to the sponsor's visa
Job seeker People searching for work in person No sponsor needed 60, 90 or 120 days Official Verify fees

Retirement visa thresholds are genuinely inconsistent across sources

The federal portal describes property of at least AED 1 million together with savings of at least AED 1 million, or annual income of at least AED 180,000. Dubai's own programme is widely reported to accept income of AED 15,000 a month, AED 1 million in savings or unmortgaged property, or a combination. Other sources quote AED 20,000 a month or AED 2 million of property Verify. Check the current checklist with ICP or GDRFA Dubai for your emirate before you plan around it.

Visa categories, thresholds and fees change regularly, and the final decision always rests with ICP, GDRFA or the relevant authority. Nothing in this guide guarantees eligibility or approval. Our UAE Visa Requirements Guide covers every route in detail. For complex cases, including founders, mixed families and anyone with a previous UAE visa ban or cancellation, specialist immigration lawyers can advise. Davidson & Co. (a Relocate2UAE partner) is one option.

4.2 How the employment route actually runs

1

You accept the offer and sign the MOHRE offer letter Official.

2

Your employer applies for your work permit and entry permit. You travel on the entry permit.

3

You complete a medical fitness test in the UAE (blood test and chest X-ray) and give biometrics for your Emirates ID Official.

4

Your residence visa is issued electronically and your Emirates ID card follows Official.

5

You can then open a bank account, sign a tenancy in your name, and sponsor your family Official.

The whole in-country part typically takes one to three weeks when documents are in order Reported. Most delays come from unattested certificates (Section 5).

4.3 Negotiating the package before you sign

UAE offers are quoted as a basic salary plus allowances. The split matters because end-of-service gratuity is calculated on basic pay, and family sponsorship is assessed on your salary certificate Law Reported.

  • Housing allowance. Compare it with real rents in the areas near your likely school (Section 9), not with the employer's estimate.
  • School fees. Ask whether the allowance is per child, capped, or covers registration and deposits too.
  • Health insurance for dependants. In Dubai the sponsor must insure dependants. If your employer does not, budget for it Official.
  • Annual flight home. Economy or business, for the whole family or just you.
  • Relocation allowance and temporary housing. 2 to 4 weeks of serviced accommodation is common Market.
  • End-of-service gratuity. 21 days' basic pay for each of the first five years and 30 days for each year after, capped at two years' pay Law.
  • Probation and notice. Up to six months' probation is allowed under UAE labour law Law.

Our Family Relocation Guide includes an "Is this offer actually enough?" calculator built for exactly this conversation.

4.4 Bringing your family

  • Who you can sponsor: a spouse, unmarried daughters of any age, sons under 25, and children with special needs of any age Official.
  • Income: at least AED 4,000 a month, or AED 3,000 plus accommodation Official.
  • Housing evidence: in Dubai a registered Ejari tenancy or title deed, in Abu Dhabi a Tawtheeq tenancy Official Reported.
  • Medicals: dependants aged 18 and over take the medical fitness test Official.
  • Documents: attested marriage and birth certificates (Section 5).
  • Parents: possible at a higher income and with a suitable home. Published thresholds vary between AED 10,000 and AED 20,000 a month depending on the emirate and source Verify.
  • Work rights: a dependant's residence visa does not include the right to work. Your spouse needs a separate work permit Official.

4.5 Keeping your visa: the 180-day rule and grace periods

A standard residence visa can be cancelled automatically if you stay outside the UAE for more than 180 consecutive days. Golden Visa holders are exempt. You can apply for a re-entry permit if you are stuck abroad for longer, for example for medical treatment or study Verify. If your visa is cancelled because you leave your job, you have a grace period to find a new sponsor or leave, which varies by visa type Official.

Three clocks run at once

180 days abroad can cancel your UAE visa. A UAE Tax Residency Certificate generally needs 183 days in the UAE, or 90 days plus conditions. UK non-residence depends on your UK days and ties under the SRT. You can hold a valid visa and still fail both tax tests. Track all three from day one.

5.Documents and attestation

The UAE is not a member of the Hague Apostille Convention, so a UK apostille alone is not enough. Documents need a chain of legalisation Official.

5.1 The attestation chain

1

Certification (if needed)

Documents not issued by a public authority, such as degree certificates, need certifying by a UK solicitor or notary first Official.

2

FCDO apostille

The FCDO Legalisation Office confirms the signature or seal Official.

3

UAE Embassy in London

The embassy attests the apostille. This is now done digitally, and the result can be verified on the UAE Ministry of Foreign Affairs site. Allow about 7 to 10 working days Reported.

4

MOFA in the UAE

Some uses need a final attestation by the UAE Ministry of Foreign Affairs after arrival Official.

An e-apostille alone is generally not sufficient for UAE use because of the embassy step Reported. Certified Arabic translation is sometimes required for legal documents such as powers of attorney Reported.

5.2 What to attest before you leave

Document Needed for Tip
Degree certificate Work permit, Green Visa, Golden Visa, professional licensing (teachers, doctors, engineers) Check your university's name is exactly as on the certificate
Marriage certificate Sponsoring a spouse Order a fresh certified copy from the GRO if yours is old or damaged
Children's full birth certificates Sponsoring children, school registration The full version listing both parents, not the short form
ACRO police certificate Some employers, Golden Visa and licensing routes Often must be no more than 90 days old at submission Reported
Driving licence Not attested, but bring the photocard Section 12
School reports and transfer letter School admissions Last two years of reports. Not attested
Vaccination records School admissions, pets Keep digital copies

Start the chain 8 weeks before your planned move. Unattested certificates are the most common reason spouse visas stall, and restarting the process from Dubai adds weeks Reported.

6.Leaving UK tax properly

This is the section that saves or costs the most money, and the one where general guidance is most likely to miss something about your situation.

Before you rely on this section

UK tax residence, split-year treatment, inheritance tax and pension decisions depend on detailed facts and can have irreversible consequences. This section explains the framework only. It is not tax advice and must not be used on its own to decide your departure date, sell or let property, transfer a pension or stop paying National Insurance. Take advice from a UK-qualified tax adviser (for example a Chartered Tax Adviser or chartered accountant) and, for pensions and investments, an FCA-authorised financial adviser. Figures are for the 2026/27 tax year unless stated and apply to England, Wales and Northern Ireland; Scottish income tax rates differ.

6.1 The principle

You stop paying UK tax on your UAE salary when you become non-UK resident for a tax year (6 April to 5 April), or for the overseas part of a split year Law. Residence is decided by the Statutory Residence Test in HMRC guidance note RDR3, not by your visa, your address or the forms you file Official.

6.2 The Statutory Residence Test in plain English

The SRT is applied in order. Stop at the first part that gives an answer.

Step 1: Automatic overseas tests Law

You are non-resident for the year if any one applies:

  • You were UK resident in one or more of the previous three tax years and spend fewer than 16 days in the UK in this year.
  • You were not UK resident in any of the previous three tax years and spend fewer than 46 days in the UK.
  • You work full-time overseas (on average at least 35 hours a week, with no significant breaks), spend fewer than 91 days in the UK, and work in the UK for more than 3 hours on fewer than 31 days.

The third test is the one that matters for most people moving on a UAE employment contract. It is why a full-time employee can often visit family in the UK for several weeks a year and stay non-resident, while a self-employed mover or trailing spouse cannot.

Step 2: Automatic UK tests Law

You are UK resident if, for example, you spend 183 days or more in the UK, your only home is in the UK, or you work full-time in the UK.

Step 3: Sufficient ties test Law

If neither set of automatic tests settles it, count your UK ties against your UK days.

Days in the UK in the tax year Leavers (UK resident in any of the previous 3 years): resident if you have Arrivers (not UK resident in any of the previous 3 years): resident if you have
16 to 45 4 or more ties Always non-resident
46 to 90 3 or more ties All 4 ties
91 to 120 2 or more ties 3 or more ties
121 to 182 1 or more ties 2 or more ties
183 or more Always resident Always resident

The five UK ties Law

  • Family tie: your spouse, civil partner, cohabiting partner or a child under 18 is UK resident. If the family moves with you, this usually falls away. A child at UK boarding school can still create a tie in some circumstances.
  • Accommodation tie: a place to live in the UK is available to you for at least 91 consecutive days and you spend at least one night there. A close relative's home counts only if you spend 16 or more nights there. Keeping your UK house empty and available can create this tie; letting it on a proper tenancy usually does not.
  • Work tie: you work in the UK for more than 3 hours on 40 or more days. Answering emails on a UK holiday can count.
  • 90-day tie: you spent more than 90 days in the UK in either of the previous two tax years. Almost every leaver has this tie in their first two years abroad.
  • Country tie (leavers only): the UK is the country where you spent the most midnights in the year.

A day counts if you are in the UK at midnight, with limited exceptions for transit and exceptional circumstances Law. Keep a travel log, boarding passes and your UAE entry and exit report from the start.

6.3 Split-year treatment

Most people leave part-way through a tax year. Split-year treatment divides that year into a UK part and an overseas part, so UAE earnings after you leave fall outside UK tax Law. The three leaving cases are:

  • Case 1: you start full-time work overseas.
  • Case 2: you are the partner of someone who meets Case 1 and move to join them.
  • Case 3: you stop having any home in the UK.

Each case has conditions, including limits on UK days and work in the rest of the year. Take advice before you fix your departure date. Leaving a few days later, or keeping a UK home available, can change the answer Law.

6.4 Telling HMRC

If you do not file Self Assessment: complete form P85 and include parts 2 and 3 of your P45 where you have one. You may be due a refund of PAYE for the year you leave Official.

If you file Self Assessment: report your residence position on the SA109 residence pages of your return Official.

Filing does not decide your status. P85 and SA109 tell HMRC what happened. The SRT decides whether you are resident Official.

6.5 What UK tax still follows you

Income or asset Position once non-resident Tag
UAE salary Outside UK tax once you are non-resident, or in the overseas part of a split year Law
UK rental income Still taxable in the UK. Apply on form NRL1 to receive rent gross; otherwise your agent or tenant deducts basic-rate tax. File a UK return each year Official
UK rental income from 6 April 2027 New property income rates of 22%, 42% and 47% in England, Wales and Northern Ireland. Withholding under the Non-Resident Landlord Scheme is expected to rise to 22% Law Verify
Selling UK property or land Non-residents pay UK CGT on UK property gains and must report the sale to HMRC within 60 days of completion Law
UK dividends and savings interest Generally treated as "disregarded income" for non-residents, limiting UK tax to any tax deducted at source Law
Personal allowance British citizens keep their UK personal allowance as non-residents Law
Returning within 5 years Temporary non-residence rules can tax some gains and close-company dividends realised while abroad when you come back Law

Letting your UK home? Tell your mortgage lender. Consent-to-let is usually a short-term permission and many lenders expect a buy-to-let or expat mortgage for a longer absence Reported.

UK company owners. A UK-incorporated company stays UK tax resident wherever you live. Running a UAE company while staff or decision-making remain in the UK can create a UK permanent establishment. This needs specialist advice Law Reported.

6.6 The UK/UAE double taxation agreement

The UK and UAE have a double taxation agreement, signed in 2016, so the same income is not taxed twice Official. It includes tie-breaker rules for people who are resident in both countries under domestic law, and a pensions article that generally gives taxing rights to the country of residence Official Verify article detail. To have a UK private or workplace pension paid without UK tax deducted, you apply to HMRC using form DT-Individual Official. UK government service pensions are usually treated differently, so check before assuming.

6.7 UAE Tax Residency Certificate

A UAE Tax Residency Certificate (TRC) from the Federal Tax Authority helps you claim treaty benefits and evidence your UAE position to banks and to HMRC Official.

  • Individuals generally qualify with 183 days in the UAE in a relevant 12-month period, or 90 days combined with UAE residence and a permanent home or employment or business in the UAE, among other conditions Law.
  • A certificate covers a current or past period, never a future one, and never longer than 12 months Official.
  • A TRC does not make you non-UK resident. HMRC still applies the SRT. The TRC matters mainly for the treaty tie-breaker and for relief on specific income Law.

6.8 Inheritance tax: the rule that follows you Law

From 6 April 2025 UK inheritance tax stopped depending on domicile. It now depends on long-term UK residence Law.

  • You are a long-term UK resident if you were UK resident in at least 10 of the previous 20 tax years. Long-term residents are within UK IHT on their worldwide estate Law.
  • UK assets are always within UK IHT, wherever you live and however long you have been gone. That includes your UK house, UK bank accounts and UK investments Law.
  • The tail: after you leave, long-term resident status continues for between 3 and 10 tax years Law.
Years of UK residence in the previous 20 Tax years your worldwide estate stays in UK IHT after leaving
10 to 13 3
14 4
15 5
16 6
17 7
18 8
19 9
20 10

If you were born and raised in the UK and leave in your thirties or later, the tail is likely to be at or near the full 10 years Estimate. The UAE does not levy inheritance tax Official, so "moving to a country with no inheritance tax" does not remove UK IHT exposure for a decade.

Pensions and IHT from April 2027

From 6 April 2027 most unused pension funds and pension death benefits are due to be included in the value of an estate for UK IHT Official. That is a significant change for anyone who planned to leave a UK pension untouched as an inheritance.

Make UAE wills as well as UK ones

Without a registered will, UAE-situated assets such as a property or bank account can pass under default rules that may not match your wishes, and accounts can be frozen after a death. Non-Muslim residents can register a will through the DIFC Courts Wills Service in Dubai or the Abu Dhabi Judicial Department's non-Muslim wills service, including guardianship wishes for children Official Verify fees.

6.9 Pensions

  • Leaving pensions in the UK. Many movers leave UK pensions where they are and draw them from the UAE under the scheme rules Official. Whether that suits you depends on your circumstances and needs regulated financial advice.
  • QROPS transfers. Transfers to a qualifying recognised overseas pension scheme attract a 25% overseas transfer charge unless an exclusion applies. The main exclusion needs you to live in the same country as the scheme. No UAE scheme appears on HMRC's list, and since 30 October 2024 the old EEA and Gibraltar exclusion no longer helps someone living in the UAE Law Reported. Before any pension transfer, get advice from an FCA-authorised adviser with pension transfer permissions. For defined benefit schemes worth more than £30,000, the scheme will normally require confirmation that you have taken regulated advice Law. Check any adviser on the FCA Register and be cautious about unregulated offshore advisers.
  • Continuing contributions. Non-residents can generally keep receiving UK tax relief on personal contributions of up to £3,600 gross a year for five tax years after leaving, if they were UK resident when they joined the scheme Law.
  • UAE employer schemes. UAE private-sector expatriates receive end-of-service gratuity rather than a pension. Some employers and free zones (DIFC's DEWS scheme, for example) run savings plans instead Law Official.
  • UK State Pension. You can claim it from the UAE and have it paid to a UK or UAE account, but it will not rise each year while you live in the UAE. It stays at the rate when you first claim, or when you left if later, and only increases again if you return to live in the UK Official. Get a State Pension forecast before you go.

6.10 National Insurance: the April 2026 change

This is the biggest recent change for British expats, and most existing guides still describe the old rules Official.

  • Class 2 abroad is gone. From 6 April 2026 you can no longer pay voluntary Class 2 National Insurance for periods abroad. Only voluntary Class 3 is available for 2026/27 onwards Official.
  • Class 3 is about five times the cost. At 2026/27 rates Class 3 is £18.40 a week, about £957 a year, compared with £3.65 a week for the old Class 2 rate Reported.
  • New eligibility test. New applicants for periods abroad need either 10 continuous years of UK residence or 10 qualifying years of paid contributions. The old test was 3 years Reported.
  • Transitional window. Existing Class 2 payers can apply to switch to Class 3 without meeting the 10-year test if they apply before 6 April 2027 Reported Verify.
  • Weighing it up. You need 35 qualifying years for the full new State Pension and at least 10 for any pension at all Official. Each extra qualifying year typically adds several hundred pounds a year to your pension, so for some people a year of Class 3 is recovered within a few years of drawing the pension Estimate. Whether it is worthwhile depends on your age, record, health and plans. Check your National Insurance record and State Pension forecast on GOV.UK and take advice if unsure.

6.11 ISAs, student loans, Child Benefit and voting

ISAs

Stay open and keep their UK tax shelter. You cannot add new money while non-resident and must tell your provider Official.

Student loans

The loan follows you. Tell the Student Loans Company you are leaving. You move to direct repayments with an overseas threshold. If you go quiet, you can be put on a fixed monthly repayment Official Reported.

Child Benefit

Generally stops when you and your children move outside the UK to a country like the UAE. Tell HMRC Official.

Voting

You can register as an overseas elector for UK parliamentary elections. The old 15-year limit was removed in January 2024 Law.

6.12 UK tax changes that affect movers

Date Change Tag
30 October 2024 CGT rates rise to 18% and 24%. EEA and Gibraltar QROPS exclusion removed Law
1 January 2025 VAT at 20% on UK private school fees Law
6 April 2025 Domicile replaced by residence for IHT. Long-term resident test and 3 to 10 year tail Law
6 April 2026 Voluntary Class 2 NI abroad abolished. Dividend ordinary and upper rates rise by 2 points Official Law
5 April 2027 Deadline for existing Class 2 payers to apply for Class 3 under transitional rules Reported Verify
6 April 2027 Property and savings income rates rise to 22%, 42% and 47%. Unused pensions brought into IHT Law Official

7.Money and banking

7.1 UAE banking

You normally need a residence visa and Emirates ID to open a UAE personal current account, plus a salary certificate or other proof of income Reported. Many banks set a minimum monthly salary for their standard accounts, commonly between AED 5,000 and AED 10,000 Market. Some British movers choose a bank with a UK presence because linked international accounts can make early transfers simpler. HSBC UAE (a Relocate2UAE partner) is one example. Compare fees, minimum balances and eligibility across several banks before choosing.

Your UK credit history does not transfer. The Al Etihad Credit Bureau (AECB) builds a new UAE credit record from your first account Official. Expect lower limits on your first credit card.

7.2 Keeping UK accounts

Some UK banks close or restrict accounts once you register an overseas address Reported. Before you leave:

  • Ask your bank in writing what happens when you become non-resident.
  • Consider an international or expat account if yours will close.
  • Keep a UK mobile number active for banking security codes. A cheap SIM-only or eSIM plan is usually enough Market.

7.3 Moving money

The dirham is pegged to the US dollar, so against sterling it moves as the dollar does Official. If you keep sterling costs such as a UK mortgage or UK school fees, your income and outgoings are in currencies that drift apart. For transfers, compare the total cost including the exchange rate margin, not just the fee. Regulated money transfer services often beat standard bank wires Market.

Customs rule: cash or equivalent over AED 60,000 must be declared on arrival in the UAE Official.

8.Cost of living and the cash you need at the start

8.1 How the UK and UAE compare

Cost Compared with the UK Tag
Rent Similar to London for central areas, higher than most UK cities. Paid a year ahead Market
School fees The biggest new cost for families moving from UK state schools Market
Groceries Similar overall. Imported UK brands cost more, local and regional produce less Market
Eating out Wide range, from cheap local restaurants to very expensive hotel dining Market
Petrol Cheaper than the UK. Prices are set monthly Official
Utilities Not usually included in rent. Summer air conditioning bills can be high, especially where district cooling is charged separately Market
Alcohol More expensive than the UK Market
Domestic help Widely available and far cheaper than UK childcare, with visa and contract obligations for the employer Market

For current figures see our UAE Cost of Living Guide 2026.

8.2 The upfront cash most movers underestimate

Illustration for a Dubai apartment at AED 120,000 a year, unfurnished Estimate. Figures are indicative only, are not quotes, and will vary by landlord, agent and property:

Item Typical amount Tag
Rent (first cheque, if paid in 4 cheques) AED 30,000 Market
Security deposit (5% unfurnished, often 10% furnished) AED 6,000 Market
Agency fee (commonly 5% of annual rent plus VAT) AED 6,300 Market
Ejari registration About AED 220 Reported
DEWA connection and refundable deposit (apartment) About AED 2,000 plus connection fees Official Verify
Housing fee (5% of annual rent, billed monthly through DEWA) AED 500 a month Official
Temporary accommodation for the first 2 to 4 weeks Varies widely Market
Furniture, white goods, car deposit Varies widely Market

Some landlords give a discount for fewer cheques. Paying in one cheque can save money but ties up a large sum. Since 2022 most bounced-cheque cases are no longer criminal, but a bounced rent cheque still has serious civil and credit consequences Law.

9.Housing

9.1 Rent first, buy later

Many newcomers rent for their first year, so they can learn commutes, schools and communities before committing to a purchase Market. Serviced or short-term furnished rentals, such as those offered by Maison Privée (a Relocate2UAE partner), bridge the gap while you wait for your Emirates ID and view properties in person.

9.2 How renting works

  • Dubai: tenancies are registered on Ejari. Rent increases at renewal are capped by reference to the RERA rental index, and landlords must give 90 days' notice of changes Official.
  • Abu Dhabi: tenancies are registered on Tawtheeq Official.
  • Cooling: ask whether chiller (district cooling) charges are included. They can add thousands of dirhams a year Market.
  • Maintenance: check who pays for what before signing, particularly for villas.

9.3 Where Brits tend to live

Profile Dubai Abu Dhabi
Families wanting villas and British schools nearby Arabian Ranches, Dubai Hills Estate, The Springs and Meadows, Jumeirah Park, Jumeirah Golf Estates, Mudon Khalifa City, Al Raha Gardens, Yas Island, Saadiyat Island
Couples and singles Dubai Marina, JBR, JLT, Downtown, Business Bay Al Reem Island, Al Raha Beach, Corniche area
Value with a longer commute JVC, Al Furjan, Motor City, Town Square, Mirdif Al Reef, Mohammed Bin Zayed City

Indicative Dubai rents, September 2026, based on published listings and market reports. These are not valuations or offers, and actual rents vary widely Market:

Home Typical annual rent
1-bed apartment, JVC AED 50,000 to 65,000
1-bed apartment, Dubai Marina or JBR AED 90,000 to 120,000
2-bed apartment, citywide average Around AED 95,000
3-bed villa, Arabian Ranches AED 160,000 to 220,000 and above
3-bed villa, Dubai Hills Estate Around AED 200,000 and above
Dubai villa average (all sizes) Around AED 285,000

Many families choose the school first and the neighbourhood second. For buying, including mortgages for non-residents and Golden Visa property rules, see our UAE Housing Guide. Altura Property (a Relocate2UAE partner) is one adviser covering both Dubai and Abu Dhabi. Always check that any agent is licensed by the relevant land department (RERA in Dubai, ADREC in Abu Dhabi) Official Verify.

10. Schools and education

10.1 British curriculum in the UAE

British curriculum schools follow the National Curriculum for England and lead to GCSEs or IGCSEs and A Levels, so children can move back into the UK system at the same stage Official Reported. Many teachers are UK-trained.

  • Dubai: private schools are inspected and rated by the KHDA, which publishes ratings and approved fees Official.
  • Abu Dhabi: private schools are regulated and inspected by ADEK Official.
  • Northern Emirates: regulated by the Ministry of Education or local authorities, with fewer British options Official.
  • Compulsory education: children aged 6 to 18 must attend school or registered home schooling Official.

10.2 Fees and the UK comparison

British curriculum fees in Dubai range from around AED 30,000 a year at the value end to more than AED 100,000 at premium senior schools Market. Registration fees, deposits, uniforms, buses and trips come on top.

If your children are currently at a UK independent school, the comparison has shifted. UK private school fees have carried 20% VAT since 1 January 2025 Law, while UAE school tuition is generally zero-rated for VAT Law Verify.

10.3 Admissions

  • Apply 6 to 12 months ahead for popular schools, and have a second choice Market.
  • Most schools assess children, often informally for younger years.
  • Bring the last two years of reports, a transfer letter, attested full birth certificate, vaccination records and passport copies.
  • The academic year runs from late August or early September to early July, with longer summer holidays than the UK Official.

See our Dubai International Schools Guide and UAE School Holiday Calendar 2026-27.

10.4 Coming back for university

UK university fee status ("home" fees versus international fees) depends partly on where a student has been ordinarily resident in the three years before the course. There are exceptions for families temporarily abroad because of a parent's employment, but the rules are detailed and vary between England, Scotland, Wales and Northern Ireland Official Verify. If university in the UK is likely, keep evidence that the move is temporary employment and check UKCISA guidance early.

11. Healthcare

  • No reciprocal agreement. There is no reciprocal healthcare agreement between the UK and UAE. You need health insurance Official.
  • Employer cover. Employers in Dubai and Abu Dhabi are legally required to provide health insurance for employees Official. Mandatory employer cover was extended to the other emirates from January 2025 Reported.
  • Dependants. In Dubai the visa sponsor must insure dependants, and a dependant's visa cannot complete without cover. Abu Dhabi rules place more of the family's cover on the employer Official Verify Abu Dhabi detail.
  • Check the policy, not just the logo. Network, co-payments, outpatient limits, maternity waiting periods, dental and pre-existing conditions all vary Market.
  • NHS entitlement. You lose free NHS hospital treatment once you are no longer ordinarily resident in the UK, and regain it when you move back Official.
  • Before you go: request copies of GP records, get prescriptions to last the first weeks, and bring vaccination histories.

Medicines need care

Some medicines that are routine in the UK are controlled in the UAE, including some painkillers containing codeine, some sleeping tablets, strong opioids and some ADHD medication. You may need approval before travelling with them, and carrying controlled medicines without it can lead to arrest Official. Check the UAE Ministry of Health and Prevention guidance and the FCDO travel advice before you pack, and speak to your GP or pharmacist. This section is not medical advice and the list of controlled medicines changes.

Large private groups such as NMC Healthcare (a Relocate2UAE partner) operate across several emirates, which helps if you move between Dubai and Abu Dhabi. Check any provider is in your insurer's network. For the full picture see our UAE Healthcare Guide.

12. Driving

  • Visitors can usually drive a hire car on a UK licence Reported.
  • Residents must hold a UAE licence. Once you have your Emirates ID, a UK licence can be exchanged without a theory or road test Official.
  • What you need in Dubai: Emirates ID, original UK photocard licence, and an eye test at an RTA-approved optician Official.
  • Cost in Dubai: file opening, licence issue, eye test and small fees typically total around AED 1,000 Reported Verify.
  • Your UK licence: the RTA may retain the original on exchange. Check what you need for driving in the UK on visits before you hand it over Reported Verify.
  • Rules: drive on the right, zero tolerance on alcohol, heavy fines for phone use and speeding, automatic tolls through Salik (Dubai) and Darb (Abu Dhabi) Official.

Full details, costs and a licence exchange checker are in our UAE Driving and Vehicle Guide.

13. Shipping your belongings

13.1 Ship, sell or store?

Bring

UK electricals (same Type G plug and 230V), bedding, children's familiar things, good-quality furniture you love, documents and photographs Reported.

Think twice

Very large or dark wood furniture, heavy winter wardrobes, and anything cheaper to replace than to ship Market.

Hand luggage only

Passports, original certificates, medicines with prescriptions, jewellery and valuables.

13.2 The UK side

There is no UK duty on your used personal belongings, but goods leaving Great Britain need an export declaration on HMRC's Customs Declaration Service. Your remover normally files it under their own EORI number Official. Choose a remover with FIDI-FAIM or equivalent accreditation and get a written survey-based quote Market.

13.3 The UAE side

  • Duty: used personal effects and household goods are exempt from the 5% customs duty after inspection. New items or commercial quantities can be charged Official.
  • Paperwork: Dubai Customs needs a passport copy, residence visa copy and an itemised list of goods Official.
  • Timing: you generally need your residence visa before the shipment is cleared, so most people fly first and time the container to arrive afterwards. Early arrivals can sit in storage and build up charges Official Market.
  • Transit: sea freight from Felixstowe, London Gateway or Southampton to Jebel Ali typically takes 3 to 6 weeks port to port, and 6 to 10 weeks door to door. Air freight takes about 3 to 7 days at much higher cost Market.
  • Cost: a full household commonly costs several thousand pounds, rising with volume and container type Market.
  • Restricted items: keep alcohol, prohibited medicines, and anything that could be seen as offensive material out of your shipment Official.

13.4 Taking your car

Taking a UK car abroad for 12 months or more is a permanent export: notify the DVLA using your V5C Official. The UAE charges 5% duty on the car's assessed value, and right-hand-drive cars face practical and registration hurdles Official Reported. Many movers sell in the UK and buy locally.

14. Pets

  • UK side: your pet needs a microchip, a rabies vaccination given on or after the chip was fitted, and an Export Health Certificate signed by an APHA-authorised Official Veterinarian Official.
  • UAE side: apply online to MOCCAE for an import permit before travel Official.
  • Cargo only: pets must enter the UAE as manifest cargo, not in the cabin or as checked baggage Official.
  • Rabies blood test: pets from the UK are widely reported as not needing a rabies antibody titre test because the UK is treated as low risk. Older guides say otherwise Reported Verify on the MOCCAE permit.
  • Limits: generally up to two pets per person per year. Some dog breeds are banned or restricted Official.
  • Permit validity: sources quote both 30 and 90 days Verify.
  • Summer: many airlines restrict pet cargo in the hottest months. Plan the pet's flight around the weather Reported.

Most families use a specialist pet relocation company for the UK export and a Dubai or Abu Dhabi agent for clearance.

15.Law, culture and daily life

The UAE is welcoming and cosmopolitan, but some rules differ sharply from the UK. The FCDO travel advice for the UAE is the best single summary and is updated regularly Official. The points below are a non-exhaustive summary, not legal advice. Penalties vary and the law can change. If you are unsure whether something is permitted, ask a UAE-licensed lawyer.

Alcohol

Non-Muslims aged 21 and over can drink in licensed venues and at home. Drinking in public and being drunk in public are offences. Sharjah does not permit alcohol. Dubai removed the alcohol licence fee and the 30% sales tax in 2023 Official Reported.

Drink-driving

Zero tolerance Law.

Drugs

Zero tolerance, including traces found in blood or urine that may have come from use abroad Official.

Cohabitation

Unmarried couples living together was decriminalised in 2020 Law.

Social media and filming

Posting insulting or defamatory content, or photographing or filming people without consent, can be criminal offences Law.

Swearing and rude gestures

Including online and in traffic, can lead to fines or worse Law.

Ramadan

Be discreet about eating and drinking in public during daylight hours, dress more conservatively and expect shorter working hours Reported.

Dress

Beachwear is fine on the beach and at the pool, not in malls or public areas Reported.

VPNs

Using a VPN is not illegal in itself, but using one to commit an offence or to access blocked services such as unlicensed calling apps can be Law Verify. Use licensed streaming where you can.

Weekend

Most private employers work Monday to Friday. Some sectors still work Saturdays Official Market.

For more see our UAE Culture and Customs Guide.

15.1 Community

The British Business Group in Dubai and the British Chamber of Commerce Abu Dhabi run professional events. Sports clubs, school parent networks, church and community groups, and neighbourhood social media groups are where most newcomers find their people Reported.

16. Working for yourself or running a business

If you are a founder, consultant or freelancer, compare three routes: a Green Visa with a MOHRE freelance permit, a free zone company with an investor visa, or a mainland company Official.

  • UAE corporate tax is 9% on taxable profits above AED 375,000, with 0% below Law. Qualifying free zone companies can pay 0% on qualifying income if they meet substance and other conditions Law.
  • Small Business Relief has been extended to December 2029 with conditions (Ministerial Decision No. 131 of 2026) Law. See our UAE Business Setup Guide.
  • Keeping UK clients is possible, but your personal UK residence, where the work is done and where the company is managed all affect the tax result Law.

Business setup specialists such as Creative Zone (a Relocate2UAE partner) can compare free zone and mainland options for your activity.

17. Your UK to UAE timeline

6 months before

  • Confirm your visa route and, if employed, negotiate the full package (Section 4.3).
  • Book a UK tax adviser for your departure plan: SRT test, split year, property, pensions, IHT (Section 6).
  • Get a State Pension forecast and check your NI record (Section 6.10).
  • Shortlist schools and register interest (Section 10).
  • If you have pets, check MOCCAE and APHA requirements (Section 14).

3 months before

  • Start document attestation: degree, marriage and full birth certificates (Section 5).
  • Get removal surveys and quotes (Section 13).
  • Decide what happens to your UK home: sell, let (apply for NRL1, tell your lender) or leave empty (accommodation tie risk).
  • Ask your UK bank what happens when you become non-resident.
  • Review wills and lasting powers of attorney in the UK.

1 month before

  • Give notice on UK tenancies, utilities, council tax, TV licence and broadband.
  • Book temporary accommodation in the UAE for 2 to 4 weeks.
  • Arrange prescriptions and check controlled medicine rules (Section 11).
  • Tell your GP, dentist and your children's school. Collect records and transfer letters.
  • Tell the DVLA of any vehicle export, and the Student Loans Company of your move.
  • Set up a UK SIM-only plan to keep your number.

Leaving day

  • Keep boarding passes and start your UK day-count log.
  • File P85 or plan your SA109 (Section 6.4).

First week in the UAE

  • Medical fitness test and Emirates ID biometrics.
  • Get a local SIM (e& or du).
  • View homes and schools in person.

First month

  • Emirates ID and residence visa issued.
  • Open a UAE bank account.
  • Sign your tenancy, register Ejari or Tawtheeq, connect DEWA, ADDC or your local utility.
  • Sponsor your family's visas.
  • Exchange your UK driving licence.

First three months

  • Register UAE wills.
  • Confirm children's school places and transport.
  • Find a GP and dentist within your insurance network.
  • Set up your UAE tax residency evidence file for a future TRC.
  • Review your Class 3 NI position before 5 April 2027 if you were paying Class 2.

18. Returning to the UK later

  • Bringing belongings back: apply for Transfer of Residence relief (ToR1) before you ship, so household goods come in free of duty and VAT Official.
  • Your UAE visa: make sure your employer cancels your visa properly and settle any fines, loans and credit cards before you leave Official Reported.
  • End-of-service gratuity: check the calculation against your basic salary and years of service Law.
  • UK tax: the SRT arrival rules and split-year cases apply again. Watch temporary non-residence if you return within five years (Section 6.5) Law.
  • Driving: check with the DVLA whether you can exchange a UAE licence for a UK one or need to reclaim your UK entitlement Verify.
  • NHS: you regain entitlement once you are ordinarily resident in the UK again Official.

19. Frequently asked questions

The questions British movers ask most often, answered plainly.

Will I pay UK tax on my UAE salary?

Is it true Dubai has no inheritance tax?

Should I keep paying National Insurance?

Will my UK State Pension increase while I live in Dubai?

Can I keep my UK house and rent it out?

How long does attestation take?

Can I move without a job?

Can I bring my dog?

Do my UK plugs and appliances work?

Can I watch UK TV?

What if I lose my job?

Do I need a UAE will?

20.Primary sources

UK government

  • GOV.UK: Living in the United Arab Emirates (FCDO)
  • GOV.UK: FCDO travel advice for the United Arab Emirates
  • HMRC: RDR3 Statutory Residence Test guidance note
  • HMRC: Tax if you leave the UK to live abroad; form P85; SA109
  • HMRC: Non-Resident Landlord Scheme and form NRL1
  • GOV.UK: Changes to voluntary National Insurance contributions for periods spent abroad (Autumn Budget 2025)
  • GOV.UK: State Pension if you retire abroad
  • GOV.UK: UK/UAE double taxation convention; form DT-Individual
  • GOV.UK: Get a document legalised (FCDO)
  • GOV.UK: Taking your pet abroad; export health certificates; taking vehicles out of the UK; Transfer of Residence relief
  • House of Commons Library: Budget 2025 income tax rates on property, savings and dividends

UAE government

  • u.ae: Residence visas, family residence visas, Green Visa, Golden Visa, retirement visa, job seeker visa
  • ICP and GDRFA Dubai: visa and Emirates ID services
  • Federal Tax Authority: Tax Residency Certificate
  • Dubai Customs: clearance of personal effects
  • MOCCAE: import permit for pets
  • RTA: exchange of foreign driving licences
  • KHDA and ADEK: school inspection ratings and fees
  • DLD / RERA: Ejari and the rental index; DEWA: housing fee and connections

We also reviewed publicly available guides published by relocation, removals, financial advisory, property and business setup companies. We treated them as leads, not sources, and checked their claims against the primary sources above. Where published sources disagree, we say so in the text.

About this guide

Written and verified by the Relocate2UAE editorial team. Last verified 24 September 2026. Next review 1 December 2026, after the UK Autumn Budget. If you spot something out of date, tell us at info@relocate2uae.com and we will check it.

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