Guide

Moving to Dubai from the UK

  • As of October 2026 · with sources
  • Reading time 5 min

Last checked on 15 October 2026 · By Angelina and Tassilo

Telling the authorities

  • There is no formal deregistration in the UK. Tell HMRC, your local council and the DWP / Pension Service that you are moving abroad.
  • If you do not file Self Assessment, use form P85. If you do, use the residence pages SA109. P85 can be sent online after you leave, or by post before.

Tax when you leave

  • Statutory Residence Test (SRT): decides your tax residence for the tax year from 6 April to 5 April. Split-year treatment is possible in the year you leave. Non-residents pay UK tax only on UK income. HMRC has an online residence checker.
  • Filing as a non-resident: you cannot use HMRC's online service. Use a paper SA100 with SA109 (deadline 31 October), suitable software or a tax adviser.
  • UK rental income: the Non-resident Landlord Scheme applies, or your agent or tenant deducts tax.
  • Temporary non-residence: there is no general exit tax, but gains can be taxed in the year you return if you were away 5 years or less and UK resident in at least 4 of the 7 years before leaving.
  • Tax treaty: the UK–UAE double taxation convention has been in force since 25 December 2016. For treaty use, the UAE Federal Tax Authority issues a tax residency certificate (AED 50 application plus AED 1,000 certificate for individuals without a corporate tax number).

Tax on leaving depends heavily on your situation; this is where a tax adviser is worth it.

Health cover and pension

  • NHS: free hospital treatment depends on being "ordinarily resident". British people living abroad generally count as overseas visitors; non-urgent care can be charged at 150% and paid in advance, urgent care is always given.
  • In Dubai you need your own health insurance under UAE rules.
  • State Pension: you can claim it from abroad through the International Pension Centre. The UAE is not on the list of countries where the State Pension increases each year, so it stays at the rate when you left or started claiming.
  • Voluntary National Insurance: since 6 April 2026, only Class 3 from abroad (form CF83; 10 years of residence or contributions required). It counts for the State Pension only.
  • There is no social security agreement between the UK and the UAE.

Family, voting, driving and pets

  • Child Benefit: tell HMRC if you will be abroad for more than 8 weeks or move abroad.
  • Voting: British citizens who used to live or were registered in the UK can register as overseas voters, however long they have been away. Registration lasts 3 years.
  • Driving licence: the UK is on the RTA list, so your licence can be exchanged in Dubai without translation.
  • Pets: dogs and cats need export health certificate EHC 3926, issued by an APHA-registered Official Veterinarian, plus a UAE import permit from MOCCAE.

Documents and entry

UK documents for the UAE go through a notary or solicitor (for private documents), the FCDO Legalisation Office, the UAE Embassy in London and then the UAE Ministry of Foreign Affairs. For visits, British passport holders get a free visit visa on arrival for up to 90 days within 180 days; the passport must be valid for at least 6 months. Premium in the app turns all of this into a dated roadmap with UK-specific notes.

Step by step in the app

Start for free: your starting point, the fit test and the introduction and contents of every guide are free.

The details on this topic are in Premium (How do I relocate fully on my own?): €999 for 12 months of access, then €80/month and cancellable monthly. After the first term the contract renews automatically and can be cancelled monthly.

Information and planning to do it yourself. Not legal, tax or migration advice.

Frequently asked questions

How do I move to Dubai from the UK?

Choose a UAE visa route (for example a job, your own company, the Green or Golden Visa or the remote work visa), prepare legalised documents through the FCDO, tell HMRC with form P85 or SA109, and check your residence status under the Statutory Residence Test. In Dubai you enter on an entry permit and get residence and an Emirates ID within 60 days.

Do I pay UK tax if I live in Dubai?

If you are non-resident under the Statutory Residence Test, you generally pay UK tax only on UK income such as UK rent. The UK–UAE tax treaty helps avoid double taxation. Gains can be taxed on return under the temporary non-residence rules.

Will my UK State Pension be paid in Dubai?

Yes, it can be paid in the UAE. But the UAE is not on the list of countries with annual increases, so your pension stays frozen at the rate when you left or started claiming.

Can I still use the NHS after moving to Dubai?

Generally only as an overseas visitor: urgent care is always given, but non-urgent hospital treatment can be charged. Take travel insurance for visits home.

Sources

Retrieved on 14 and 15 October 2026. Official bodies first; market data and benchmarks are labelled as such.

  1. GOV.UK: Moving, living or retiring abroad
  2. GOV.UK: Form P85, leaving the UK
  3. GOV.UK: Tax on foreign income, residence
  4. GOV.UK: Tax on UK income if you live abroad
  5. GOV.UK: HS278 Temporary non-residents and Capital Gains Tax
  6. GOV.UK: United Arab Emirates tax treaties
  7. FTA UAE: Tax residency certificate
  8. NHS: Visiting England from abroad
  9. GOV.UK: State Pension if you retire abroad
  10. GOV.UK: Countries where the State Pension increases each year
  11. GOV.UK: Voluntary National Insurance if you live abroad
  12. GOV.UK: Child Benefit if you move abroad
  13. GOV.UK: Voting when living abroad
  14. RTA: Licence exchange (exception countries)
  15. GOV.UK: Export cats and dogs to the UAE (EHC 3926)
  16. MOCCAE: Import permit for pets
  17. GOV.UK (FCDO): UAE entry requirements

More guides

This page provides general information and is not legal, tax or migration advice. Rules, amounts and fees can change; the office named is authoritative. Euro amounts use the guide rate €1 = AED 4.00.