# Moving to the UAE from the UK: are you still UK tax resident?

> Under the UK Statutory Residence Test you are automatically non-UK resident if you spend fewer than 16 days in the UK (when resident in one of the previous 3 years), fewer than 46 days (if not), or work full time abroad with fewer than 91 UK days and fewer than 31 UK workdays. 183 days or more makes you UK resident. Anything in between depends on your UK ties.

Interactive calculator: https://www.countify.ae/tools/uk-uae-tax-residency-checker · Updated 2026-10-14 · Countify UAE

## UK residence for UAE movers

Previously UK resident; not working full time abroad.

| UK days | Likely UK status |
| --- | --- |
| 10 | Non-resident (automatic overseas test) |
| 60 | Depends on your UK ties |
| 190 | Resident (183-day test) |

Leavers have a 16-day limit; full-time workers abroad get up to 90 days.

## Why it matters for UK founders

If you remain UK resident, you stay taxable in the UK on worldwide income, including dividends from your UAE company, and the UAE company itself could become UK resident if it is managed from the UK. Plan the year you move (split-year treatment), where board decisions are made and how you are paid. Countify's UK office in Glasgow works with our Dubai team on exactly this.

## Legal basis

- UK Finance Act 2013, Schedule 45 (Statutory Residence Test) (https://www.gov.uk/government/publications/rdr3-statutory-residence-test-srt)

## Frequently asked questions

### How many days can I spend in the UK after moving to Dubai?

It depends on your circumstances: 15 days or fewer is always safe for recent leavers; full-time workers abroad can spend up to 90 days if they work fewer than 31 days in the UK.

### Is there a UK–UAE double tax treaty?

Yes. It includes a tie-breaker test for individuals resident in both countries.
