HMRC Admin 8 Response

Hi,
Any income or gains arising in a tax year outside the UK, when you are not resident in the UK in that tax year, is not taxable in the UK.  
There would be no tax liability arising when transfering you savings to the UK.
Thank you.

 Hi,
As you have already determined your residency position for tax purposes, you will need to confirm if split year treatment applies.
Have a look at the guidance notes at RDR1 (https://www.gov.uk/government/publications/residence-domicile-and-remittance-basis-rules-uk-tax-liability)
and then take the test at RDR3:
RDR3 Statutory Residence Test
If split year treatment applies, you will need to declare this in a self assessment tax return.  
If split year treatment does not apply, you will need to declare your UAE earnings, converted into pounds sterling on a self assessment tax return (SA100) and SA106 (foreign).  
You will also be able to claim a foreign tax credit relief.
Thank you.

 Hi,
To help you decide if you wish to claim the remittance basis of taxation, detailed information is provided in the HS264 and the RDR1:                     
 Remittance basis 2021 (HS264)                                               
Guidance note for residence, domicile and the remittance basis: RDR1
Thank you.

Hi,
You can hold foreign stocks and shares in a share ISA, as long as they are listed on a recognised stock exchange.  
There is a list of investments that ISAs may purchase at:
Stocks and Shares investments for ISA managers.
Capital gains tax arising from the disposal of foreign assets, woud be payable in the tax year that the gain arises, even if you do not remit the gain to the UK, as income tax and capital gains tax are charged on the 'arising' basis.
Thank you.

Hi,
The UK charges income tax and capital gains tax using the 'arising' basis, on world-wide income, even if it is not remitted to the UK.  
Any individual resident and domiciled in the UK, or resident but not domiciled in the UK, is taxed on the arising basis by default, which means the foreign income of UK residents is charged to tax in the year in which it arises overseas.  
For individuals, who are resident but not domiciled, they can elect to use the 'remittance basis.  
Please see further guidance on the  remittance basis:
Residence, domicile and the remittance basis: RDR1
As your portfolio is an asset, you may be subject to capital gains tax on any gains arising from the disposal.
Thank you.