HMRC has significantly increased compliance checks on UK nationals abroad since non-dom abolition on 6 April 2025. Get the free 10-point compliance checklist.
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The remittance basis is gone. Foreign income and gains are now taxable for UK residents from day one. Transitional provisions apply – but only if you claim them.
HMRC has significantly increased compliance checks on UK expats since non-dom abolition. Residence status, overseas income, and UK asset disposals are all under scrutiny.
The Statutory Residence Test is frequently misapplied. Miscounting UK days – including transit days – is the #1 cause of unexpected tax bills for Dubai expats.
Check your days free →💡Quick reference summary. Continue reading for comprehensive analysis and context.
If you are a UK national living in Dubai or anywhere in the UAE, you may still have UK tax obligations. HMRC does not stop tracking your tax position simply because you have moved abroad. UK rental income, pension drawdowns, capital gains on UK property, and even bank interest can all trigger a filing requirement.
Since the abolition of the non-domicile regime on 6 April 2025, the rules have changed significantly. The remittance basis is no longer available, and a new 4-year Foreign Income and Gains (FIG) exemption has replaced it. If you were previously non-dom, transitional provisions may apply to you – but only if you actively claim them.
This free 10-point checklist is designed for UK expats in Dubai who want to confirm their HMRC compliance. It covers the Statutory Residence Test, P85 filing, self-assessment obligations, UK rental income reporting, split year treatment, pension drawdown rules, capital gains on UK assets, and Controlled Foreign Company (CFC) rules for UAE business structures.
Whether you relocated to Dubai last month or five years ago, these 10 checks will help you identify any gaps in your UK tax compliance before HMRC does.
Each item includes a risk explanation – so you know exactly what you're checking and why it matters.
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Each checklist item links to a detailed article explaining the rules.
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10 HMRC compliance checks for UK nationals in Dubai. Updated for post-non-dom-abolition rules. Free, instant download.
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