When do you lose UK tax residency?
The UK uses the Statutory Residence Test (SRT). You are not UK tax resident in a tax year if you meet the automatic overseas tests (e.g. you were in the UK fewer than 16 days and were not resident in the UK in any of the previous three years, or you were in the UK fewer than 46 days and you work abroad full-time with no significant breaks). If you do not meet any automatic UK resident test and you meet the automatic overseas test, you are non-resident. Otherwise, the sufficient ties and days count apply: family tie (spouse/partner or under-18 children in the UK), accommodation tie (UK home available 91+ consecutive days and you spend at least one night there), work tie, and others. To leave UK residency, you typically need to reduce UK days and cut ties (no UK home available, family moves with you or you have no family tie, etc.).
How does UAE (Dubai) tax residency work?
In the United Arab Emirates, tax residency is set by Ministerial Decision. You are a UAE tax resident if: (1) your habitual place of residence is the UAE and your centre of economic and personal interests is in the UAE, or (2) you are physically present in the UAE for 183 days or more in a consecutive 12-month period. UAE nationals and GCC nationals with a UAE residence permit can be resident with 90 days in the UAE in a 12-month period if they have a permanent home in the UAE or carry on work or business there. There is no personal income tax in the UAE (0% on employment and most other income). Corporate tax applies from June 2023 (9% on profits above 375,000 AED for most businesses).
Days required and what to plan
To be clearly non-resident in the UK, plan to spend fewer than 16 days in the UK in the tax year if you were non-resident in all of the prior three years; otherwise the number of allowed days depends on your ties. To establish UAE tax residency, aim for 183+ days in the UAE in a 12-month period (or 90 for UAE/GCC nationals with a permanent home or work there). Keep proof of presence (travel records, lease, utility bills). If you move to Dubai, ensure you do not retain a UK home available for 91+ days and that you do not have other strong UK ties, or HMRC may still treat you as resident.