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Posted Fri, 17 Nov 2023 09:50:19 GMT by
I left the UK in November 2023 and If I move back December 2024, am I eligible to pay UK tax on any of my earnings in the UAE?
Posted Tue, 21 Nov 2023 10:22:01 GMT by HMRC Admin 19 Response
Hi,

This depends on your actual tax residence status. You can see guidance here:

RDR3 Statutory Residence Test

Thank you.
Posted Tue, 21 Nov 2023 10:32:37 GMT by
As per that link I would be a UK resident, so would that mean I am eligible to pay UK tax on any of my earnings in the UAE?
Posted Tue, 21 Nov 2023 14:55:29 GMT by HMRC Admin 10 Response
Hi
Yes.
As UK tax redient you are liable on your worldwide income.
Posted Tue, 21 Nov 2023 14:57:50 GMT by
I thought due to the double tax treaty with the UAE this wouldn't apply?
Posted Wed, 22 Nov 2023 15:42:11 GMT by HMRC Admin 10 Response
Hi
There are conditions attached under Article 14 and you would need to meet them. 
UK/United Arab Emirates Double Taxation Convention
Posted Thu, 23 Nov 2023 04:54:30 GMT by
Hi As my only source of income in the UAE is from my employment which is fully in the UAE, then will their be no UK tax obligation?
Posted Fri, 24 Nov 2023 10:54:36 GMT by HMRC Admin 20 Response
Hi DSS,
Your income earned in the UAE, in a tax year you were not resident in the UK, is not taxable in the UK.  
Any savings from that income can be brought into the UK and is not taxable.  
For the tax year in which you move to the UK, you will need to review the guidance at RDR3 and take the residence tests.  
The outcome of those tests will determine whether the income would be taxable in the UK.  
RDR3 Statutory Residence Test
Thank you.
 

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