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UK inheritance tax for UAE residents
Since 6 April 2025, UK inheritance tax depends on how long you have lived in the UK, not on domicile. For British expats in the UAE, the timing of a move now matters a great deal.
Who this is for
- British nationals living in the UAE
- People planning to leave the UK
- Former non-domiciled UK residents
- Families keeping UK property or pensions
What we handle
- Mapping your UK residence history and when the tail ends
- Reviewing worldwide and UK-situated assets
- Planning around gifts, trusts and pensions
- UAE holding structures where they help
- Support with wills registered at the DIFC Wills Service or Abu Dhabi courts
- UAE tax residency documentation
Why the April 2025 change matters
Under the old rules, a British-born expat could stay UK domiciled for decades. Under the new rules, the question is simply how many recent years you were UK resident. Once your tail ends, non-UK assets fall outside UK inheritance tax. Knowing that date, and planning around it, is now the core of UK estate planning for anyone in the UAE.
Questions we hear often
Does my UK house stay subject to inheritance tax?
Yes. UK-situated assets, including UK residential property, remain within UK inheritance tax regardless of where you live.
Are pensions affected?
From 6 April 2027, most unused pension funds and death benefits are due to come within UK inheritance tax, which changes planning for many expats.
Related services
This page gives general information as at October 2026 and is not advice for your specific situation.
Talk it through with us
Tell us where you are and what you are planning. You will hear back from the team who will do the work, not a sales desk.