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Press Coverage • March 16, 2026

Hoxton Wealth’s Head of Tax featured in The National on UK residency considerations for Britons leaving the UAE

Hoxton Blog • Hoxton Wealth’s Head of Tax featured in The National on UK residency considerations for Britons leaving the UAE

  • Press Coverage
  • Tax Planning

Recent geopolitical tensions in the Middle East have raised questions for many expatriates about whether they should temporarily relocate or return to the UK. For British nationals living in the UAE, that decision may have tax implications, particularly around the UK’s statutory residence rules. 

In a recent article published by The National, Claire Spinks, Global Head of Tax at Hoxton Wealth, discussed the potential tax consequences for Britons who spend extended periods back in the UK during periods of uncertainty. 

The article explores whether individuals leaving the UAE because of regional tensions could qualify for any tax relief or concessions under UK rules, and highlights why careful planning is important in these situations.

Key Tax Considerations for UK Nationals Leaving the UAE

For many British expatriates, the UAE’s low-tax environment means that UK tax residency status becomes one of the most important factors to manage carefully if they return to the UK, even temporarily. 

The UK applies a framework known as the Statutory Residence Test (SRT), which determines whether an individual is considered a UK tax resident for a given tax year based on the number of days spent in the UK and their ties to the country. 

Some key considerations include: 

Day-count thresholds – Spending too many days in the UK within a tax year can trigger residency. 

Connections to the UK – Factors such as accommodation, family ties, and work ties can increase the likelihood of being classified as UK resident. 

Temporary relocations – Even short-term stays intended as precautionary moves can affect residency status depending on the wider circumstances. 

Global income exposure – Once classified as UK resident, individuals may become liable for UK tax on worldwide income and gains. 

As Claire Spinks notes in the article, individuals should be mindful that returning to the UK without proper planning can create tax exposure that may not be immediately obvious. 

Planning Before Making a Move

Periods of geopolitical uncertainty often lead people to make rapid decisions about travel or relocation. However, when it comes to tax residency, advance planning can make a significant difference. 

For expatriates considering returning to the UK, even temporarily, it can be useful to review: 

  • Current UK day counts 

  • Existing ties to the UK 

  • Work arrangements and travel plans 

  • Asset structures and investment income sources 

Understanding these factors in advance can help reduce the risk of unintended tax consequences.

International Tax Guidance for Expatriates

At Hoxton Wealth, our tax advisers regularly support internationally mobile individuals whose financial lives span multiple jurisdictions.  

Situations involving the UK, the UAE, and other global financial centres often require coordinated planning across tax, investment, and long-term financial planning. 

Our team works with expatriates to help them: 

  • Assess UK residency risk before relocating 

  • Structure income and investments in a tax-aware way 

  • Plan for international lifestyle changes 

  • Coordinate tax considerations alongside broader wealth planning 

Read the Full Article 

You can read the full article featuring Claire Spinks in The National here: 

https://www.thenationalnews.com/news/uk/2026/03/12/can-britons-leaving-uae-get-a-tax-waiver-during-iran-war/

Speak to a Hoxton Wealth Adviser

If you are a British expatriate living in the UAE and are considering returning to the UK, temporarily or permanently, it is important to understand how your decision could affect your tax position. 

A conversation with a Hoxton adviser can help you review your situation and make informed decisions with a clear understanding of the potential tax implications. 

Matt Morgan, Global Advice Manager at Hoxton Wealth, sat down with Claire Spinks, Global Head of Tax, to talk about tax year-end planning and all the things that you need to be aware of, as the deadline approaches.

Matt and Claire discuss: 
  • The main allowances to review before 5 April
  • Common mistakes we see at tax year-end
  • How changes from April 2026 affect effective tax rates
  • Why proposed changes to the inheritance tax treatment of pensions from April 2027 could impact long-term planning

WATCH THE VIDEO: UK Tax Planning: Beyond 5th April | with Claire Spinks and Matthew Morgan

About Author

Claire Spinks

March 16, 2026

Claire Spinks leads our global tax function, specialising in wealth preservation, intergenerational planning and complex UK tax matters for internationally mobile individuals. She is a Chartered Tax Adviser with more than twenty years advising high net worth clients on UK income tax, Capital Gains tax, Inheritance Tax and trust and estate planning. A Fellow of the Association of Taxation Technicians and an affiliate of the Society of Trust and Estate Practitioners, she holds advanced credentials in international UK taxes and probate. Before joining Hoxton Wealth, she headed UK tax teams at Progeny and The Fry Group, guiding cross border clients with clarity and discipline.

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