# UK Exit Tax: What Leaving for the UAE Really Costs

By Saurabh Garg, founder·29 min read·Published 2026-09-20
**Short answer:** You leave the UK and UK inheritance tax follows you for between 3 and 10 tax years under IHTA 1984 s6A, scaled to how long you were resident. There is no general UK exit tax on individuals, so nobody charges you to walk out. The UK charges you for having lived there, after you have gone, on assets that never sat in the country. The UAE levies no personal income tax, and the Golden Residence at AED 2,000,000 carries no minimum stay and runs 10 years.

# Leaving the UK for the UAE: What UK Tax Still Follows You

## The one-paragraph answer

You leave the UK and UK inheritance tax follows you for between 3 and 10 tax years. That is IHTA 1984 s6A, inserted by Finance Act 2025 s44, in force since 6 April 2025. The test is residence: you are a long-term UK resident if you were UK resident for at least 10 of the previous 20 tax years, and your worldwide estate sits inside a 40% death charge while that status holds. This corridor runs to the UAE because the UAE levies no income tax on individuals and because the Golden Residence at AED 2,000,000 (USD 544,588) runs 10 years with no minimum stay. What surprises people is the direction of the trap. Nobody charges you to walk out of the UK, because there is no general exit tax on individuals. The UK charges you for having lived there, after you have gone, on assets that have never been in the country.

Dirham figures convert at USD/AED 3.6725, the Central Bank of the UAE parity for tax obligations as at 1 June 2026. The ledger carries no verified sterling conversion, so sterling stays in sterling.

## The side-by-side

| Charge | United Kingdom | United Arab Emirates |
| --- | --- | --- |
| Personal income tax, top rate | No verified UK rate is in the ledger, so no figure is printed here. | 0%. The UAE does not levy income tax on individuals. |
| Business profits | Not in the ledger. | 9% above AED 375,000 (USD 102,110) of taxable income. Cabinet Decision No. 116 of 2022 under Federal Decree-Law No. 47 of 2022, from 1 June 2023. |
| You as a natural person in business | Not in the ledger. | Inside corporate tax only where turnover exceeds AED 1,000,000 (USD 272,294) in a Gregorian calendar year. Wage, personal investment income and real estate investment income sit outside (Cabinet Decision No. 49 of 2023). |
| Free zone company | None. | 0% on qualifying income, 9% on the rest, non-qualifying revenue capped at the lower of 5% of revenue or AED 5,000,000 (USD 1,361,470). Small business relief runs to 31 December 2029 at AED 3,000,000 (USD 816,882). |
| VAT | Not in the ledger. | 5%. Mandatory registration AED 375,000 (USD 102,110), voluntary AED 187,500 (USD 51,055). Cabinet Decision No. 52 of 2017. |
| Inheritance tax | 40% on death, 20% on a lifetime chargeable transfer, 36% at the charity rate. Nil rate band £325,000, residence nil rate band £175,000, taper threshold £2,000,000, frozen to 5 April 2031 (Finance Act 2021 s86, extended by Finance Act 2026 s72). | None found. Unverified: the position rests on absence from the official list of taxes. See section 7. |
| Wealth tax | None. | None found. Unverified, same reason. |
| Exit charge on departure | None for individuals: TCGA 1992 s1A imposes no deemed disposal on emigration. A company pays one under TCGA 1992 s185, trustees under s80. | None found. Unverified. |
| Buying the property | Not in the ledger. | Dubai transfer fee 4%, stated by Dubai Land Department as 2% seller and 2% buyer. Mortgage registration 0.25%. Abu Dhabi registration 2%. |
| Moving the money | No capital controls since Finance Act 1987 s68 ended the Exchange Control Act 1947. Cash of £10,000 or more in or out of Great Britain must be declared. Both countries report under the Common Reporting Standard. | Dirham pegged to the dollar, the Central Bank intervening at USD/AED 3.672 buying and 3.673 selling. |

"No tax" is a clean line for a salaried person. It is not the whole story if you run a business. AED 375,000 and AED 1,000,000 decide whether your UAE structure pays 0% or 9%.

## What follows you out of the UK

### The inheritance tax tail

Since 6 April 2025 the connecting factor for UK inheritance tax is residence, not domicile. Finance Act 2025 Schedule 13 paragraph 23 repealed IHTA 1984 s267, the deemed domicile rule.

Under IHTA 1984 s6A you are a long-term UK resident in any tax year in which you were UK resident for at least 10 of the previous 20, measured by the Finance Act 2013 Schedule 45 statutory residence test. No section charges your worldwide assets. IHT bites under ss 1 to 4, and s6(1) excludes foreign property for anyone who is not a long-term UK resident. Becoming one switches that exclusion off, and leaving does not switch it back on. Instead s6A(3) sets several consecutive non-UK-resident tax years you must complete, the required number:

| Tax years you were UK resident | Consecutive non-resident tax years required |
| --- | --- |
| 13 or less | 3 |
| 14 | 4 |
| 15 | 5 |
| 16 | 6 |
| 17 | 7 |
| 18 | 8 |
| 19 | 9 |
| 20 | 10 |

The statutory band is "13 or less", not "10 to 13". The floor of 10 comes from s6A(1), because below 10 resident years you were never a long-term UK resident. HMRC's worked examples: 15 of 20 resident years on leaving puts you in scope for 5 tax years, 17 of 20 for 7.

Two details decide your answer, and most commentary gets both wrong. The 20-year window in s6A(3) is anchored to the last tax year for which you were UK resident, not to the current tax year, so counting back 20 years from this year gives the wrong tail to anyone already away. And there is a second exit: s6A(2)(a) clears the status outright if you were non-UK resident for any 10 consecutive tax years during the 19 tax years before the current tax year, whatever your prior residence history.

Where you are a long-term UK resident and your spouse or civil partner is not, the spouse exemption is capped at £325,000 across all lifetime transfers. Your spouse can elect under s267ZC to lift it, and that election cannot be revoked.

### The trust position

Your offshore trust no longer holds a status fixed at the date you settled it. IHTA 1984 s48ZA tests excluded property against your long-term UK resident status at each chargeable event: while you are alive, excluded while you are not one; if you died on or after 6 April 2025, excluded if you were not one at once before death; if you died before 6 April 2025, the old domicile test at the date of settlement survives. Section 48ZA(5) switches that protection off for s49(1) interest in possession property where the life tenant is a long-term UK resident.

So the trust moves in and out of charge with you. A ten-year anniversary falling while you are a long-term UK resident triggers a charge at a maximum of 6%, three tenths of the 20% lifetime rate under s66(1). A proportionate exit charge arises when you cease to be one, because the property leaves the relevant property regime at that point. Section 75B caps those charges on pre-30 October 2024 excluded property at £5 million per ten-year cycle.

Gifts with reservation of benefit reach further still. If you are a long-term UK resident at death, or when the reservation ceases, foreign property you gave away is charged even where you made the gift when you were not one, subject to the FA 1986 s102(7A) carve-out for pre-30 October 2024 settled gifts. And moving the trustees offshore alongside the family is the most expensive step available: TCGA 1992 s80 deems a disposal of the defined assets at market value at once before they cease to be UK resident.

### Temporary non-residence

Income tax and capital gains tax carry a shorter tail, and it is a charge on return. Finance Act 2013 Schedule 45 Part 4 pulls listed income and gains into charge in the period of return where your absence was 5 years or less, so the safe period is 5 years and one day of sole non-UK residence. It reaches you only if you had sole UK residence for at least 4 of the 7 tax years before departure. The clock runs from the end of period A, your last residence period of sole UK residence, to the start of the next, so leaving part-way through a tax year hands you no free year.

What comes back: capital gains on assets held before departure (TCGA 1992 s10A), remitted foreign income of a former remittance basis user, pension withdrawals and lump sums (ITEPA 2003 ss 394A, 572A, 576A, 579CA), disguised remuneration, close company distributions and loan write-offs (ITTOIA 2005 ss 401C, 408A, 413A, 420A, 689A), life policy gains and investment income in the non-resident year. Assets both bought and sold inside the absence stay outside s10A.

### UK land, and the 60-day deadline

Leaving does not release UK land. TCGA 1992 ss 1A(3), 1B, 1C, 1D and Schedule 1A keep a non-resident chargeable on direct disposals of UK land, on assets of a UK branch or agency, and on indirect disposals of entities deriving at least 75% of gross value from UK land where you hold at least 25%. You file a UK property return within 60 days of completion, including where there is no tax and where you made a loss.

Let the flat instead and the Non-resident Landlord Scheme under SI 1995/2902 applies once your absence exceeds, or is expected to exceed, six months. Your agent deducts basic rate income tax at source, or the tenant does where there is no agent and the rent is £100 a week or more. Form NRL1 stops the deduction and leaves the Self Assessment duty.

Renouncing British citizenship changes none of this, because the UK does not tax on the basis of citizenship. Finance Act 2026 ss 66 to 70 bring unused pension funds and death benefits into the estate through IHTA 1984 s150A, for deaths on or after 6 April 2027. Enacted, not yet operative. Do not treat it as current law, and do not plan as though it will not arrive.

## Breaking UK residence

Finance Act 2013 Schedule 45 decides residence in a fixed order. The automatic overseas tests run first, and meeting one makes you non-resident. Then the automatic UK tests, where meeting one makes you resident. If neither settles it, the sufficient ties test pairs your UK day count with your UK ties.

**Automatic overseas tests.** You are non-resident if you were UK resident in one or more of the 3 preceding tax years and spend fewer than 16 days in the UK in the year (para 12). That is the leaver's test, and the one to aim at in your first full year away. Para 13 sets a 46-day test for someone not resident in any of the 3 preceding years. Para 14 covers full-time work overseas: sufficient hours with no significant break, fewer than 31 UK workdays of more than 3 hours, and fewer than 91 days in the UK. The ledger could not verify those two day-count limbs verbatim. See section 7.

**Automatic UK tests.** 183 days or more in the UK in the tax year makes you resident (para 7), and nothing displaces it. The home test at para 8 catches you where you have a UK home for at least 91 consecutive days, are present there on at least 30 days, and are present in each overseas home on fewer than 30. The work test at para 9 catches sufficient hours worked in the UK over any 365-day period falling wholly or in part in the tax year, with more than 75% of workdays UK workdays.

**Sufficient ties, for a leaver.** You are a leaver if you were UK resident for one or more of the 3 tax years preceding the year in question. A leaver has five ties: family, accommodation, work, the 90-day tie and the country tie, which belongs to a leaver alone. Para 18 sets the matrix:

| Days in the UK | Ties that make you resident |
| --- | --- |
| More than 15 but not more than 45 | At least 4 |
| More than 45 but not more than 90 | At least 3 |
| More than 90 but not more than 120 | At least 2 |
| More than 120 | At least 1 |

**Counting days.** A day counts if you are in the UK at midnight (para 22(1)), with an exception for transit and a 60-day annual cap on midnights ignored for exceptional circumstances. Para 23 catches the day-tripper: with at least 3 UK ties, residence in at least one of the 3 preceding tax years, and more than 30 days present without a midnight, every qualifying day after the first 30 counts.

**Split year and paperwork.** Part 3 splits the tax year of departure into an overseas part and a UK part for certain charging purposes. It does not change your residence status and it is not elective. Three cases point outwards: Case 1 (para 44), starting full-time work overseas; Case 2 (para 45), the partner of someone doing so; Case 3 (para 46), ceasing to have a home in the UK. Where both countries treat you as resident, the treaty residence article allocates taxing rights without switching off the statutory residence test. Tell HMRC on form P85, or file the SA109 residence pages, which HMRC's own online service cannot accept.

## Getting UAE residence

The Golden Residence real estate route runs on one number: AED 2,000,000 (USD 544,588) of residential or commercial property registered with the relevant land department. The visa runs 10 years, requires zero days of presence a year, and covers your spouse, your children and your parents. Dubai Land Department publishes a total government cost of AED 9,884.75 (USD 2,692) and completes in 7 to 10 business days. The ledger records no path to permanent residence and none to citizenship.

Two emirates give two answers on the mortgage, and that decides where you buy. GDRFA Dubai states that mortgaged property is acceptable and includes all types of properties, and Dubai Land Department asks for a bank no-objection letter and measures the AED 2,000,000 at the time of purchase rather than at current market value. Abu Dhabi requires AED 2,000,000 outside a mortgage, so a mortgaged Abu Dhabi property has to be worth more than that for the equity to clear the bar. It accepts off-plan where AED 2,000,000 has been paid to an approved developer.

The route's real value to a mobile person is not the property. An ordinary UAE residence visa is nullified after more than 180 continuous days outside the country under Cabinet Decision No. 56 of 2018, and getting back in needs a re-entry permit. Golden and Green residence holders sit outside that rule. That is what you are buying: a visa that survives a year spent somewhere else.

Holding the visa is not the same as being tax resident, and a UK adviser will ask you to prove the second. Cabinet Decision No. 85 of 2022 took effect on 1 March 2023, supplemented by Ministerial Decision No. 27 of 2023. Three tests, any one of which makes you UAE tax resident: 183 days or more of physical presence in the relevant 12 consecutive months; your usual or primary place of residence and the centre of your financial and personal interests in the UAE; or 90 days or more in those 12 months where you hold a valid UAE residence permit or GCC nationality and either have a permanent place of residence in the UAE or carry on employment or business there. A permanent place of residence is a furnished dwelling made without a break available to you, so a hotel booked for a board meeting is not that. The Tax Residency Certificate, its fee and its application route are not in the ledger, so none is printed here.

You can satisfy the UAE 90-day test and the UK leaver matrix in the same year, and the UK matrix is the tighter of the two. Plan to the UK number.

## The order of operations

The sequence decides which tax year hurts.

**1. Count your resident tax years first.** The required number under IHTA 1984 s6A(3) turns on how many of the 20 tax years before your last resident tax year you were UK resident. 13 or fewer gives a 3-year tail, 20 gives a 10-year tail. Reconstructing the count needs an adviser who can see your history.

**2. Pick the departure date against the UK tax year, which ends on 5 April.** The tail runs in whole tax years, so a departure late in a tax year shortens the wait against the same one a week later.

**3. Decide whether a split-year case applies before you leave, not after.** Case 1 and Case 3 fit most UAE moves, and neither is elective. Whether your facts land inside one turns on your work pattern, your family and your homes, which an adviser has to see.

**4. Make your first full tax year abroad a clean one.** Fewer than 16 days in the UK meets para 12 and settles residence without touching ties.

**5. Sell UK land after you break residence, not before, and file within 60 days of completion.** Keeping the flat instead: file form NRL1 before the first rent payment.

**6. Leave the trustees where they are until someone has modelled TCGA 1992 s80.** The s48ZA exit charge on the trust is a separate event, firing when you cease to be a long-term UK resident, years later. Both need an adviser who has read the deed.

**7. If you used the remittance basis, designate before you go.** The Temporary Repatriation Facility closes on 5 April 2028, at 12% for 2025-26 and 2026-27 and 15% for 2027-28, and you must be UK resident in the tax year of designation.

**8. Buy the property in the emirate that matches your financing, register the title, then apply for the visa.** Keeping the debt: Dubai. AED 2,000,000 of equity clear of any charge: either emirate. Then meet one of the three tests in Cabinet Decision No. 85 of 2022 and hold the evidence.

**9. Write the will in the same quarter you take the title.** UAE civil rules govern a non-Muslim estate by default under Federal Decree-Law No. 41 of 2022, and Dubai Law No. 15 of 2017 Article 4(b)(1) overrides your choice of law for real property located in Dubai. A DIFC Property Will covers up to five UAE properties at AED 7,500 single.

**10. Count to the end of the tail before you take a UK day-count risk.** If your required number is 5 tax years, one year of UK residence in year 4 restarts the count. And do not treat silence in the UAE tax code as proof: your UK tail is verified statute, the UAE inheritance tax and wealth tax positions are not.

## What we could not verify

From the UK file:

- **The day-count limbs of two residence tests.** The 91-day and 31-workday limbs of FA 2013 Sch 45 para 14, and the 91-day, 30-day and overseas-home limbs of para 8, were not returned verbatim by the fetched rendering of Schedule 45. The opening limb of each is verified.

- **The fee to renounce British citizenship on form RN.** The gov.uk pages carry no figure. It sits in the Home Office fees table, which was not opened.

From the UAE file:

- **The term of the property Golden Residence. This is a live conflict between government sources.** The federal portal u.ae lists the real estate category as 5 years against a minimum capital of AED 2 million. Dubai Land Department, GDRFA Dubai, ICP and Abu Dhabi's Department of Economic Development all state 10 years at AED 2,000,000. The ledger records 10 years on the weight of four issuing authorities against one federal summary table. Treat it as contested until your issuing authority confirms in writing.

- **UAE inheritance tax, wealth tax, exit tax and CFC rules.** No primary source states that the UAE levies any of them, and none appears in any federal tax instrument opened. The u.ae taxation hub and its "Other taxes" page list VAT, excise, corporate tax and tourist facility fees and name none of them. Eleven instruments were searched for "inheritance", "estate tax" and "wealth tax" with zero hits. The position rests on silence, which is absence of evidence, not evidence of absence.

- **Whether property ownership alone confers residence.** No government page asserts the negative. It is inferable from residence being a separate application with its own documents, medical and fees.

- **UAE exchange controls, and the Dubai freehold map.** No regulator states that no exchange controls exist; the Central Bank describes automatic accommodation of inflows and outflows instead. Regulation No. 3 of 2006 names 23 freehold areas, but later additions such as Resolution No. 6 of 2022 were not opened.

- **The authoritative language of the UAE tax instruments.** Every corporate-tax-era document used here is labelled "This is not an official Translation" or "Unofficial translation" by the issuing ministry, Cabinet Decision No. 142 of 2024 excepted. The Arabic text governs and was not opened.

- **The AED 100,000 lifetime Golden Visa.** ICP and WAM denied this product in July 2025. The WAM article body is JavaScript-rendered, so only secondary reports of the denial were opened. No such product appears on any government page.

## FAQ

**Is there a UK exit tax?**
No. The UK charges no general exit tax on individuals when they emigrate. Four specific charges do apply instead: the temporary non-residence charge if you return within five years, TCGA 1992 s185 on company migration, TCGA 1992 s80 on trustee emigration, and continuing non-resident capital gains tax on UK land. The absence of a general charge is the reason people assume leaving is free, and it is why the inheritance tax tail catches them.

**How long does UK inheritance tax follow me after I leave?**
Between 3 and 10 years, scaled to how long you were UK resident, under IHTA 1984 s6A as inserted by Finance Act 2025 s44. You are a long-term UK resident if you were UK resident for at least 10 of the previous 20 tax years, and your worldwide estate sits inside the charge while that status holds. Two points are missed again and again. The 20-year window is anchored to your last resident tax year, not to today, so counting back from now gives the wrong answer if you have already gone. And a separate reset in s6A(2)(a) clears the status outright if you have 10 consecutive non-resident years inside the preceding 19.

**Does the UAE Golden Residence require me to live in the UAE?**
No. The Golden Residence carries no minimum stay, and its holders are exempt from the 180-day absence rule that voids an ordinary UAE residence visa. For someone who travels all year that exemption, rather than the tax position, is the route's real value. The property route sits at AED 2,000,000, and mortgaged property qualifies in Dubai while Abu Dhabi requires the equity outside the mortgage.

**Does holding a UAE visa stop me being UK tax resident?**
No, and treating the two as the same thing is the most expensive mistake in this corridor. UK residence is decided by the Statutory Residence Test, which counts your days and your ties to the UK and pays no attention to what visa you hold elsewhere. Becoming UAE tax resident is a separate test again, under Cabinet Decision 85/2022, which turns on 183 days, or 90 days with a permit and a permanent home, or your centre of financial and personal interests. You have to satisfy both sides.

**Does the UAE tax my worldwide income?**
The UAE levies no federal personal income tax. Corporate tax applies at 9% above AED 375,000 of taxable income, and a natural person only comes into scope above AED 1,000,000 of business turnover, with wage, personal investment and real estate investment income carved out. So "no tax" holds for salary and investments, and stops holding for someone running a business through a UAE entity.

*Saurabh Garg, founder, 66 MG Road*

## Sources

Ninety-nine primary sources, deduplicated across the UK exit ledger and the UAE destination ledger, each read on the date shown.

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- [General provisions for the residence visa | The Official Platform of the UAE Government](https://u.ae/en/information-and-services/visa-and-emirates-id/Visa-information/general-provisions-for-the-residence-visa) · government · read 2026-09-20

- [Give up (renounce) British citizenship or nationality: Overview](https://www.gov.uk/renounce-british-nationality) · government · read 2026-09-20

- [Golden Visa | Federal Authority for Identity, Citizenship, Customs & Port Security](https://icp.gov.ae/en/services/golden-visa/) · government · read 2026-09-20

- [Golden visa | The Official Platform of the UAE Government](https://u.ae/en/information-and-services/visa-and-emirates-id/Types-of-visas/golden-visa) · government · read 2026-09-20

- [Green Residence Guide | Federal Authority for Identity, Citizenship, Customs & Port Security](https://icp.gov.ae/en/services/uae-green-residency/) · government · read 2026-09-20

- [Guidance Notes for the Common Reporting Standard (CRS) United Arab Emirates](https://mof.gov.ae/wp-content/uploads/2023/09/Guidance-Notes-for-the-Common-Reporting-Standard-CRS.pdf) · government · read 2026-09-20

- [Identity, Citizenship, Customs and Port Security Adds Four New Visit Visa Categories and Updates Conditions and Durations of Existing Visas](https://icp.gov.ae/en/media-center/identity-citizenship-customs-and-port-security-adds-four-new-visit-visa-categories-and-updates-conditions-and-durations-of-existing-visas/) · government · read 2026-09-20

- [IHTM47020 - Long-term UK residence test](https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47020) · tax authority · read 2026-09-20

- [IHTM47021 - Transitional provisions](https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47021) · tax authority · read 2026-09-20

- [IHTM47052 - Foreign settled property: Relevant Property](https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47052) · tax authority · read 2026-09-20

- [IHTM47060 - Gifts with reservation of benefit](https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47060) · tax authority · read 2026-09-20

- [Inheritance Tax Act 1984, Schedule 1, Table of Rates of Tax](https://www.legislation.gov.uk/ukpga/1984/51/schedule/1) · government · read 2026-09-20

- [Inheritance Tax Act 1984, Schedule 1A, paragraph 2(6)](https://www.legislation.gov.uk/ukpga/1984/51/schedule/1A) · government · read 2026-09-20

- [Inheritance Tax Act 1984, Section 124D, 100% relief allowance](https://www.legislation.gov.uk/ukpga/1984/51/section/124D) · government · read 2026-09-20

- [Inheritance Tax Act 1984, Section 18, Transfers between spouses or civil partners](https://www.legislation.gov.uk/ukpga/1984/51/section/18) · government · read 2026-09-20

- [Inheritance Tax Act 1984, Section 267ZC, Election to be treated as a long-term UK resident](https://www.legislation.gov.uk/ukpga/1984/51/section/267ZC) · government · read 2026-09-20

- [Inheritance Tax Act 1984, Section 48ZA, Excluded property: property situated outside the UK etc](https://www.legislation.gov.uk/ukpga/1984/51/section/48ZA) · government · read 2026-09-20

- [Inheritance Tax Act 1984, Section 6, Excluded property](https://www.legislation.gov.uk/ukpga/1984/51/section/6) · government · read 2026-09-20

- [Inheritance Tax Act 1984, Section 6A](https://www.legislation.gov.uk/ukpga/1984/51/section/6A) · government · read 2026-09-20

- [Inheritance Tax Act 1984, Section 6B, 'Long-term UK resident': young persons](https://www.legislation.gov.uk/ukpga/1984/51/section/6B) · government · read 2026-09-20

- [Inheritance Tax Act 1984, Section 7, Rates](https://www.legislation.gov.uk/ukpga/1984/51/section/7) · government · read 2026-09-20

- [Inheritance Tax Act 1984, Section 8D](https://www.legislation.gov.uk/ukpga/1984/51/section/8D) · government · read 2026-09-20

- [Inheritance tax reliefs threshold to rise to £2.5m for farmers and businesses](https://www.gov.uk/government/news/inheritance-tax-reliefs-threshold-to-rise-to-25m-for-farmers-and-businesses) · government · read 2026-09-20

- [INTM154020 - HMRC International Manual](https://www.gov.uk/hmrc-internal-manuals/international-manual/intm154020) · tax authority · read 2026-09-20

- [Investor Residence Application (Taskeen)](https://dubailand.gov.ae/en/eservices/request-for-investor-visa/) · government · read 2026-09-20

- [Issuing a golden residence permit (investors)](https://www.gdrfad.gov.ae/en/services/8ea80da4-f43e-11eb-0320-0050569629e8) · government · read 2026-09-20

- [Law No. (15) of 2017 Concerning Administration of Estates and Implementation of Wills of Non-Muslims in the Emirate of Dubai](https://dlp.dubai.gov.ae/Legislation%20Reference/2017/Law%20No.%20(15)%20of%202017.html) · government · read 2026-09-20

- [Law No. (7) of 2006 Concerning Real Property Registration in the Emirate of Dubai](https://dlp.dubai.gov.ae/Legislation%20Reference/2006/Law%20No.%20(7)%20of%202006.html) · government · read 2026-09-20

- [Ministerial Decision No. (265) of 2023 Regarding Qualifying Activities and Excluded Activities](https://mof.gov.ae/wp-content/uploads/2023/11/27.10.23-EN-Ministerial-Decision-No-265-of-2023-Regarding-Qualifying-Activities-and-Excluded-Activities.pdf) · government · read 2026-09-20

- [Ministerial Decision No. 131 of 2026 Amending Certain Provisions of Ministerial Decision No. 73 of 2023 on Small Business Relief for the Purposes of Federal Decree-Law No. 47 of 2022](https://mof.gov.ae/wp-content/uploads/2026/08/Ministerial-Decision-No.-131-of-2026-Amending-Certain-Provisions-of-Ministerial-Decision-No.-73-of-2023-on-Small-Business-Relief-for-the-Purposes-of-Federal-Decree-Law-No.-47-of-2022-EN.pdf) · government · read 2026-09-20

- [Ministerial Decision No. 27 of 2023 on Implementation of Certain Provisions of Cabinet Decision No. 85 of 2022 on Determination of Tax Residency](https://mof.gov.ae/wp-content/uploads/2023/03/Ministerial-Decision-27-of-2023-of-Tax-Residency.pdf) · government · read 2026-09-20

- [Ministerial Decision No. 73 of 2023 on Small Business Relief for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses](https://mof.gov.ae/wp-content/uploads/2023/04/Ministerial-Decision-No.-73-of-2023-on-Small-Business-Relief-for-the-Purposes-of-Federal-Decree-Law-No.-47-of-2022-on-the-Taxation-of-Corporations-and-Businesses.pdf) · government · read 2026-09-20

- [Mortgage registration application](https://dubailand.gov.ae/en/eservices/request-for-mortgage-registration/) · government · read 2026-09-20

- [Other taxes | The Official Platform of the UAE Government](https://u.ae/en/information-and-services/finance-and-investment/taxation/other-taxes) · government · read 2026-09-20

- [PIM4810 - Overseas landlords - summary of the non-resident landlord scheme](https://www.gov.uk/hmrc-internal-manuals/property-income-manual/pim4810) · tax authority · read 2026-09-20

- [Property Sale Registration](https://dubailand.gov.ae/en/eservices/property-sale-registration/) · government · read 2026-09-20

- [Property Will Registration in UAE | DIFC Courts](https://www.difccourts.ae/difc-courts-wills/services/property-will) · court · read 2026-09-20

- [RDR3 Statutory Residence Test](https://www.gov.uk/government/publications/rdr3-statutory-residence-test-srt) · tax authority · read 2026-09-20

- [RDRM71000 - Temporary repatriation facility: Introduction](https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm71000) · tax authority · read 2026-09-20

- [RDRM73400 - Temporary repatriation facility: Designating qualifying overseas capital: TRF charge](https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm73400) · tax authority · read 2026-09-20

- [Real Estate Owner Visa | Department of Economic Development](https://www.added.gov.ae/en/live/long-term-residency/abu-dhabi-non-work-visa/for-real-estate-owner-visa) · government · read 2026-09-20

- [Reforming the taxation of non-UK domiciled individuals](https://www.gov.uk/government/publications/tax-changes-for-non-uk-domiciled-individuals/reforming-the-taxation-of-non-uk-domiciled-individuals) · government · read 2026-09-20

- [Registration of Sale and Purchase of Land and Real Estate](https://www.tamm.abudhabi/en/life-events/business/housing-construction/properties-real-estate/RegistrationofSaleandPurchaseofLandandRealEstateWithintheBoundariesofDevelopmentZone) · government · read 2026-09-20

- [Regulation No. (3) of 2006 Determining Areas for Ownership by Non-UAE Nationals of Real Property in the Emirate of Dubai](https://dlp.dubai.gov.ae/Legislation%20Reference/2006/Regulation%20No.%20(3)%20of%202006.html) · government · read 2026-09-20

- [Remittance basis changes](https://www.gov.uk/guidance/remittance-basis-changes) · tax authority · read 2026-09-20

- [Retirement Visa | Department of Economic Development](https://www.added.gov.ae/en/live/long-term-residency/abu-dhabi-non-work-visa/for-retirement-visa) · government · read 2026-09-20

- [RFIG41000 - FIG regime: Introduction](https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig41000) · tax authority · read 2026-09-20

- [Rules and Directions | Dubai International Financial Centre (DIFC) Courts Wills](https://www.difccourts.ae/difc-courts-wills/rules-directions) · court · read 2026-09-20

- [Signatories of the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information and Intended First Information Exchange Date](https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/tax-transparency-and-international-co-operation/crs-mcaa-signatories.pdf) · treaty · read 2026-09-20

- [Skilled Employees | Department of Economic Development](https://www.added.gov.ae/en/live/long-term-residency/abu-dhabi-green-visa/for-skilled-employees) · government · read 2026-09-20

- [Status of commitments for the automatic exchange of financial account information](https://www.oecd.org/content/dam/oecd/en/networks/global-forum-tax-transparency/aeoi-commitments.pdf) · treaty · read 2026-09-20

- [Take cash in and out of the UK, GOV.UK](https://www.gov.uk/bringing-cash-into-uk) · government · read 2026-09-20

- [Tax if you leave the UK to live abroad](https://www.gov.uk/tax-right-retire-abroad-return-to-uk) · tax authority · read 2026-09-20

- [Taxation of Chargeable Gains Act 1992, Section 185, Deemed disposal of assets on company ceasing to be resident in U.K.](https://www.legislation.gov.uk/ukpga/1992/12/section/185) · government · read 2026-09-20

- [Taxation of Chargeable Gains Act 1992, Section 1A, Territorial scope](https://www.legislation.gov.uk/ukpga/1992/12/section/1A) · government · read 2026-09-20

- [Taxation of Chargeable Gains Act 1992, Section 80, Trustees ceasing to be resident in U.K.](https://www.legislation.gov.uk/ukpga/1992/12/section/80) · government · read 2026-09-20

- [The Executive Regulation of the Federal Decree-Law No. 8 of 2017 on Value Added Tax / Cabinet Decision No. 52 of 2017](https://mof.gov.ae/wp-content/uploads/2025/10/Cabinet-Decision-No.-52-of-2017-of-the-Executive-Regulation-of-the-Federal-Decree-Law-No.-8-of-2017-on-Value-Added-Tax-and-its-amendments.pdf) · government · read 2026-09-20

- [The Imposition of Top-up Tax on Multinational Enterprises / Cabinet Decision No. 142 of 2024](https://tax.gov.ae/Datafolder/Files/Legislation/Cabinet-Decision-No-142-of-2024-on-Top-up-Tax-on-MNEs.pdf) · gazette · read 2026-09-20

- [The Official Gazette 30 April 2019 - The Fourth Edition (Law No. 13 of 2019)](https://www.abudhabi.gov.ae/-/media/sites/adgov/gazettes/2019/en/2019-e4-en.ashx) · gazette · read 2026-09-20

- [Value Added Tax / Federal Decree-Law No. 8 of 2017](https://tax.gov.ae/DataFolder/Files/Legislation/Federal%20Decree-Law%20No.%208%20of%202017%20and%20amendments%20-%20For%20Publishing.pdf) · tax authority · read 2026-09-20

- [What are the conditions for granting a Golden Visa to entrepreneurs? | Ministry of Economy & Tourism - UAE](https://www.moet.gov.ae/en/-/what-are-the-conditions-for-granting-a-golden-visa-to-entrepreneurs-) · government · read 2026-09-20

- [Wills FAQ | DIFC Courts](https://www.difccourts.ae/about/faq/wills-faq) · court · read 2026-09-20

About the author: [Saurabh Garg](/about)

Saurabh Garg has run the venture studio C4E for twenty years. He founded 66 MG Road in 2026, reads every proposal request, and replies within one business day.

[saurabhgarg.com](https://saurabhgarg.com) · [@saurabh](https://x.com/saurabh) · [LinkedIn](https://www.linkedin.com/in/saurabhgarg)

Information on this page is as on 2026-09-20. Rules, rates, deadlines and government portals change without notice, so verify against the official source before you act. This page is for information only. It is not tax or legal advice, and it is not a substitute for a qualified adviser who knows your position.

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Source: [https://66mgroad.com/guides/leaving-the-uk-for-the-uae](https://66mgroad.com/guides/leaving-the-uk-for-the-uae) · 66 MG Road. Full LLM brief: https://66mgroad.com/llms.txt