On this page 4 sections
British founders arrive at Dubai with a different problem from most other nationalities. Getting a licence is straightforward and cheap by London standards. The expensive mistake is assuming that holding one changes where HMRC thinks you live. It does not, and the day counts that do decide it are published, precise and unforgiving. The second friction is smaller but derails more files: the apostille that the Foreign, Commonwealth and Development Office issues, which works nearly everywhere, is not the instrument the Emirates accepts. Figures below were read on 8 August 2026 and each one names its source.
Where HMRC thinks you live
The published tests are day counts, not intentions, and the burden falls on you to evidence them. Three routes make you automatically UK resident, and two make you automatically non-resident.
| Test | Threshold | Result |
|---|---|---|
| Days spent in the UK in the tax year | 183 or more | Automatically UK resident |
| Your only home was in the UK | 91 days or more in a row, visited or stayed in for at least 30 days of the tax year | Automatically UK resident |
| Full time work in the UK | Any period of 365 days with at least one day in the year checked | Automatically UK resident |
| Days spent in the UK | Fewer than 16, or fewer than 46 if not UK resident for the previous three tax years | Normally non-resident |
| Full time work abroad | Averaging at least 35 hours a week, fewer than 91 UK days, no more than 30 of them working | Normally non-resident |
The practical reading: incorporating in a free zone, printing a Dubai address on your e-mail signature and flying back to see clients every fortnight is a pattern that keeps you inside the first table, not the second. Non-residents pay UK tax only on UK income; residents pay it on worldwide income. That difference, not the licence fee, is what makes or breaks the arithmetic of the move, and it is a question for a UK adviser before you sign anything in the Emirates.
Legalising British documents for the Emirates
The Legalisation Office checks signatures, stamps and seals against its records and attaches an apostille. It also legalises documents certified by a UK public official such as a notary or solicitor, which is the usual route for a company document that is not itself a public register extract. The published service levels are these.
| Service | Fee per document | Turnaround |
|---|---|---|
| Standard, paper based | £45 plus courier or postage | Usually up to 25 working days plus delivery |
| e-Apostille | £35 | Up to 2 working days |
| Next day, for registered businesses | £40 | Next working day |
| Restricted urgent, for registered businesses | £100 | Same day |
| Courier, rest of world | £42 per 1.5kg | Carrier dependent |
Then comes the part the fee table does not mention. The Hague Conference lists the United Kingdom as a contracting party with effect from 24 January 1965 and does not list the United Arab Emirates at all. An apostille alone therefore does not satisfy a UAE authority. The British document must additionally be legalised by the UAE embassy in London and then attested inside the Emirates by the Ministry of Foreign Affairs, whose tariff runs to AED 2,000 on a commercial instrument such as a board resolution, against AED 150 on an ordinary certificate. Budget the sterling fee, the embassy fee and the dirham fee as three separate lines, because they are.
The order that saves a second flight
British founders tend to compress the trip and then discover that one item was gated behind another. A workable order looks like this: legalise the document set in the UK while the activity and jurisdiction are still being chosen, since the FCDO standard route can absorb up to 25 working days on its own. Reserve the name and obtain initial approval remotely. Take the licence and establishment card before booking flights. Only then book the bank meeting, the health screening and the Emirates ID enrolment, all of which want you physically present and all of which fit comfortably inside a single week once the licence already exists.
If the reason for the move is residency rather than a trading business, the company route is one of several and not automatically the cheapest; our comparison of relocation routes weighs it against the alternatives.
Briefing a consultant properly
The directory currently holds 42 firms covering company formation in Dubai. Free zone work is recorded against 35 of them and mainland work against 36. A brief that gets useful quotes says four things: the activity, the number of residence visas needed in year one, whether the UK entity will remain trading alongside the new company, and whether your documents are already legalised. The fourth matters more than founders expect, because a firm quoting for a clean legalised file and a firm quoting to run the London leg for you are not quoting for the same job, and the headline numbers look deceptively similar.
Frequently asked questions
Does opening a Dubai company make me non-resident in the UK?
No. UK residence is decided by day counts and working patterns, not by where you hold a trade licence. You are automatically UK resident if you spent 183 or more days in the UK in the tax year, and UK residents normally pay UK tax on all their income, whether it comes from the UK or abroad.
How many days can I spend in the UK and stay non-resident?
The published automatic non-residence routes are fewer than 16 days in the UK, or fewer than 46 days if you were not UK resident in the previous three tax years, or full time work abroad averaging at least 35 hours a week with fewer than 91 UK days of which no more than 30 were spent working.
How much does it cost to legalise a UK document for the UAE?
The FCDO charges £45 per document by the standard route, £35 for an e-Apostille, £40 next day and £100 restricted urgent, plus courier. That is only the first leg: the UAE is outside the Apostille Convention, so the document also needs UAE embassy legalisation and then attestation by the Ministry of Foreign Affairs, whose tariff is AED 2,000 on a commercial instrument and AED 150 on an ordinary certificate.
How long does an FCDO apostille take?
Usually up to 25 working days plus courier or postage for the standard paper service, up to 2 working days for an e-Apostille, next working day for the business next-day service and same day for restricted urgent. Start this early: it is frequently the longest single item in a UK to UAE setup.
Can I run the whole setup from London?
The licence itself, often yes, especially in a free zone. Opening the corporate account normally means the signatory attending a branch, while the health screening and Emirates ID enrolment that a residence visa requires are physical steps taken here. Sequence all three into one trip after the licence is issued.
Do I have to close my UK company first?
No rule in the Emirates requires it, and many founders keep both. What changes is the tax and reporting picture on the UK side, which depends on your own residence position and on how the two entities transact with each other. That analysis belongs with a UK adviser, and it is worth having before the Dubai licence is issued rather than after.
Want the same brief priced by several firms? See company formation providers then put your requirement in front of all of them at once.
Official references used for context in this article.
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