UK to Dubai

Great Structures Start with Tax

Setting up a company in the UAE is easy.
‍
Structuring it to be tax-efficient, legally compliant and audit-ready?
That takes planning.
At Q Accountants, we help UK-based businesses design smart, defensible structures that comply with both UAE FTA rules and HMRC expectations. If your UAE company is now operational or about to be, here’s what you need to know.
UAE Corporate Tax: A New Regulatory Landscape
For all UAE businesses

Corporate Tax Basics

From 1 June 2023, corporate tax is mandatory for most UAE entities.
What’s covered
Regulated by the FTA
0% on income up to AED 375,000
9% flat rate above AED 375,000
Applies to Free Zone and mainland companies
For Free Zone entities

Qualifying for 0% Tax

Free Zones may offer 0% tax — but conditions apply.
What’s covered
Only applies to qualifying income
Must meet substance and reporting rules
Requires correct legal structure
Non-compliant businesses pay 9%
Mandatory FTA Compliance Requirements
1
Corporate tax registration
2
Audit and accounting
3
Transfer pricing agreements
4
CFC review and UK repatriation planning
5
Dual-compliance advisory

UK–UAE Transfer Pricing Is Now Enforced

If your UAE company has related-party transactions (e.g. with a UK shareholder or parent company), you must follow OECD-aligned transfer pricing rules.

Trigger

What’s Required

Any intercompany transactions
TP Disclosure Form
Turnover above AED 200M or part of a group with global revenue ≥ AED 3.15B
Master File and Local File
Payments for management, IP, royalties, or loans
Arm’s length pricing and contracts

Intercompany payments without transfer pricing documentation aren’t just a gap, they’re a liability.
You need more than an invoice. You need a defensible tax position.

UK Tax Implications Still Apply

Even if your UAE company pays 0% tax locally, HMRC may still assert taxing rights under UK rules.

Key areas of exposure include:

Controlled Foreign Company (CFC) Rules

If your UAE profits are passive or the company is controlled from the UK, those profits can be taxed in the UK.

Transfer
Pricing

UK–UAE transactions (services, IP, or funding) must be priced at arm’s length and supported by documentation on both sides.

Profit
Repatriation

Bringing profits back to the UK (via dividends or shareholder income) must be planned to avoid triggering additional UK tax.

Permanent
Establishment Risk

Mismanagement from the UK could expose your UAE entity to UK tax as a deemed extension of the UK business.

Tax residency, control, and substance all matter. If your UAE setup is “UK in disguise,” HMRC will treat it accordingly.

We protect your tax position. Agents focus on licences. We design for compliance, substance, and long term strategy.
Farid Gasanov
‍Managing Partner & Founder
Let’s build the right structure — not just register a company.
Book a tax-led consultation and get tailored advice on which structure fits your UK entity, ownership, and future plans.
Book a discovery call
Q Accountants UAE is a UK-based accounting and advisory firm specialising in UK–UAE cross-border tax planning, business structuring, and regulatory compliance.
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London
‍53 Duke Street, Office 1.01 Mayfair, London,
W1C 2PE
Dubai
‍Dubai World Trade Centre, Level 19,
Sheikh Rashid Tower, Dubai, United Arab Emirates