What should I check each year on UK tax, pensions and property?

Living in the UAE doesn’t switch off the UK. If you have UK income, pensions or property, a short check each year keeps you on the right side of HMRC and avoids surprises.

Your yearly check-up

1. Count your UK days and workdays for the tax year to 5 April. See Do I still pay UK tax?
2. File your tax return if you have UK rental, self-employed or untaxed income
3. Check your State Pension record and decide on voluntary contributions. See What happens to my State Pension?
4. Update the Student Loans Company with your income
5. Review your will and who gets what. See wills in the UAE

Your UK tax return

• You can’t use HMRC’s online service to file as a non-resident. File on paper by 31 October, or through commercial software or an accountant by 31 January
• Tax due is paid by 31 January. If last year’s bill was £1,000 or more, you may also need to make payments on account by 31 January and 31 July
• British citizens keep the Personal Allowance (£12,570 in 2026/27). Claim it on the residence pages (SA109) or, if you don’t file a return, on form R43
• ISAs stay tax-free, but you can’t pay in while you’re non-resident. Tell your ISA provider you’ve moved

Your pensions

• Under the UK–UAE tax treaty, a UK private or workplace pension paid to a UAE resident is taxed only in the UAE. Claim this on form DT-Individual with a tax residency certificate from the UAE Federal Tax Authority
• Government pensions, such as civil service or armed forces pensions, stay taxed in the UK
• Transferring a UK pension to an overseas scheme (a QROPS) usually costs a 25% overseas transfer charge if you live in the UAE. Since 30 October 2024 this also applies to schemes in the EU and Gibraltar
• Be wary of anyone cold-calling you about pension transfers or investments, and check advisers are regulated

Inheritance tax

Coming back within 5 years?

If you were UK resident in 4 of the 7 tax years before you left and you come back within 5 years, gains on assets you owned before leaving can be taxed in the year you return. Some pension withdrawals taken while away can be too. Plan big sales or withdrawals with an adviser.

Your UK home

• Selling while abroad: report the sale to HMRC within 60 days, even if there’s no tax. See Should I rent out or sell my UK home?
• Empty or second homes in England: councils can charge up to double council tax on second homes from April 2025, and on homes empty for a year or more
• Letting in England: since 1 May 2026, most tenancies roll month to month, “no fault” evictions have ended, and rent can only rise once a year with 2 months’ notice on the official form. Check your letting agent has updated your paperwork