The UK-to-Dubai Relocation Checklist
Every decision and document, in the order they actually need to happen — for UK company directors moving a business to Dubai. Free, no obligation, real numbers.
The numbers, as they stand today
UK Corporation Tax
- 19% on profits up to £50,000
- 25% on profits above £250,000
- Marginal relief in between (effective ~26.5% on that slice)
UK Dividend Tax (2026/27)
- 10.75% basic rate
- 35.75% higher rate
- 39.35% additional rate — £500 tax-free allowance
UAE Corporate Tax
- 0% on profits up to AED 375,000 (~£78,000)
- 9% above that threshold
- 0% possible on qualifying freezone income, conditions apply
UAE Personal Tax
- 0% on salary and dividends as a UAE tax resident
- Only applies once you've genuinely satisfied the UK's Statutory Residence Test
Rates verified against published UK and UAE government sources as of July 2026. UK dividend tax rates rose from 6 April 2026 — if you've seen 8.75%/33.75% quoted elsewhere, that's the old 2025/26 figure.
1. Before you commit
The decisions that determine whether this is worth doing at all.
- Model your own numbers first — a UAE move typically only pays for itself once UK corporation tax and dividend tax are a meaningful cost, not a rounding error.
- Decide freezone, mainland, or holding company based on where your customers actually are, not which is cheapest to set up.
- Decide whether you'll relocate personally — needed for the 0% personal tax benefit — or keep the company UAE-resident only.
- Check your current UK leases, contracts and supplier agreements for early-exit terms that affect your timing.
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UAE setup, your UK exit, and what to track afterwards — enter your email and the rest unlocks immediately below. No spam, and nothing else is emailed to you.
2. UAE company setup
Roughly six to ten weeks end to end — see the timing note on each step.
- Choose your freezone (activity-dependent) or confirm mainland eligibility for your business type.
- Reserve your trade name and apply for initial approval.
- Submit incorporation documents — passport copies, business plan, proof of address.
- Receive your UAE trade licence — typically one to two weeks.
- Apply for your UAE residency visa and Emirates ID — two to three weeks, one short trip required for biometrics and the medical test.
- Open a UAE corporate bank account — commonly the slowest step, two to four weeks, as banks run their own due diligence.
- Register for UAE Corporate Tax with the Federal Tax Authority if your structure requires it.
- If aiming for 0% on freezone income, confirm you meet the Qualifying Free Zone Person conditions on an ongoing basis, not just at setup.
3. Your UK exit
The step generic Dubai formation agents skip entirely — and the one that actually decides your UK tax outcome.
- Establish your day-count baseline for the Statutory Residence Test before you travel — it starts counting from day one.
- Identify which of the five UK ties still apply to you: family, accommodation, work, the 90-day tie, and the country tie.
- Plan your final UK corporation tax accounting period and filing with your UAE move date in mind.
- Deregister for UK VAT if your UK trading activity is ceasing — or confirm ongoing VAT treatment if UK sales continue.
- Wind down or restructure UK payroll and PAYE if you employ UK staff.
- Review any Director's Loan Account balance before departure — an overdrawn account triggers its own tax charge.
- Confirm how any continuing UK-sourced income will be taxed once you're no longer UK tax resident.
- Take advice on Capital Gains Tax and Business Asset Disposal Relief if you plan to eventually sell UK company shares.
4. After you've moved
This isn't a one-off project — both sides need ongoing attention.
- Track your UK day-count against the Statutory Residence Test thresholds for the full tax year, not just the move itself.
- Keep UAE Corporate Tax and any remaining UK filings on their own separate deadlines.
- Review your structure annually — UAE and UK tax rules both change, sometimes in the same year.
Disclaimer: This guide is general information only, correct as of July 2026 based on published UK and UAE government rates and rules. It does not constitute personal tax, legal or immigration advice, and rates, thresholds and rules can and do change — the UK dividend tax rise in April 2026 is a direct example. Route Business Hub is not a substitute for regulated professional advice specific to your circumstances. No advisor-client relationship is created by this guide, and you should not act, or refrain from acting, on the basis of it without a personalised consultation.
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