Moneyweek- the financial and tax risks of UK expats returning to Dubai

The biggest mistake expats make is assuming that leaving the UK for a period and then coming back from Dubai is a simple on-off switch for tax. It is not. If someone returns within five years, the statutory residence test still matters hugely, but the bigger trap is temporary non-residence. In plain English, HMRC has anti-avoidance rules designed to stop people leaving, realising gains or certain types of income while non-resident, and then returning as if nothing happened. There is no clever ‘way around’ that if the facts bring you back into scope. The focus should be on proper planning, not shortcuts. Anyone considering a return needs to review timing, split-year treatment, CGT exposure, income extracted while abroad, property, pensions and whether a move back could trigger UK tax earlier than expected. This is exactly the kind of move where getting the sequence wrong can be very expensive.