UAE company, UK owner: five things to get right

Plenty of UK founders hold a UAE company they seldom visit. The UAE filings can usually be handled remotely. What needs more thought is how the UK sees the company and the money you take out of it.

Five things to get right

1. Your UAE company is UAE resident for Corporate Tax wherever you live: it registers, keeps records for seven years and files an annual return, and a free zone company keeps the 0% rate only if it meets every Qualifying Free Zone Person condition, including substance in the free zone and audited financial statements.
2. Where decisions are made matters: a non-UK company whose central management and control is exercised in the UK can be UK resident, and board meetings held abroad are not enough on their own.
3. If the company is resident in both countries, the UK–UAE treaty has no automatic tie-breaker — the two tax authorities try to agree, and without agreement most treaty benefits are lost.
4. UK residents are normally taxed on foreign dividends; the remittance basis was abolished from 6 April 2025, and people arriving after ten years of non-residence can claim the 4-year foreign income and gains regime.
5. UAE withholding tax on dividends is 0% — so any UK tax on the dividend is dealt with in the UK; your UK adviser can confirm.

Keeping it transparent from the UK

Our clients abroad use a client portal to send documents and see their filings, receive a monthly report pack with their profit and loss, balance sheet, VAT and Corporate Tax position and upcoming deadlines, and have scheduled calls with their named accountant at times that suit the UK. Nothing is filed without their approval.

We advise on UAE tax and work alongside your UK adviser on the UK side. For the full picture, see UAE company accounting for owners in the UK.

The UK points above are general information; please confirm your own position with a qualified UK adviser. Sources are listed on the linked page.