Estate Planning in the UAE (UK Nationals)
The UAE is the jurisdiction where the gap between local tax position and UK estate exposure is starkest. There is no income tax, no capital gains tax and no inheritance tax in the UAE. There is also no double-taxation treaty with the UK on inheritance. For British clients who keep a UK property, a UK pension or any UK-located asset — and almost all do — the UK side runs in full.
Dubai has no IHT. The UK has 40%.
The UAE charges nothing on inheritance. The UK charges 40% on the worldwide estate of a UK-domiciled person. Most British clients in the UAE remain UK-domiciled for years after moving, and there is no treaty to soften the position.
The UAE has no inheritance tax, no estate tax and no succession duty. For UAE-located assets passing under a will registered with the DIFC Wills Service Centre or under the local Personal Status Law, the local tax burden is zero. This is the headline that brings most British clients to the Emirates and the reason most stop reading the inheritance question once they arrive.
UK IHT is the separate system. UK domicile is sticky — taking up a UAE residence visa, registering a DIFC will and obtaining an Emirates ID does not, by itself, end UK-domiciled status. Deemed-domicile rules and the long-term UK resident rules from April 2025 hold most British clients inside the UK IHT net for several full tax years after departure, often longer where UK ties remain.
From April 2027 unused UK pensions enter the UK IHT estate. For UAE-based professionals who paused their UK pension contributions, kept the existing pot, and assumed it would pass to children tax-free — the standard story we hear — the position has changed materially. There is no UAE-side cushion. There is no UK-UAE inheritance treaty. The 40% applies.
DIFC Wills and the question they don't answer
The DIFC Wills Service Centre allows non-Muslim expats to register a will governing UAE-located assets under common-law principles, bypassing the default application of Sharia inheritance rules. This is a significant and useful protection — and it is one we recommend for almost every client with UAE assets. It governs the UAE side. It does not touch the UK side, which needs its own English will.
UK property kept and let
Most British clients in the UAE retain a UK property — let, kept for visits, or held for an adult child. That property remains squarely inside the UK IHT estate at full market value, regardless of UAE residency. Restructured ownership, an LLP, or a Property Trust on the UK will can change the picture significantly. The work needs to be done while the client is alive and well.
Pensions, end-of-service gratuity and the 2027 change
Many UAE-based professionals have substantial UK pensions accrued from earlier UK careers, often left untouched. From April 2027 unused balances enter the UK IHT estate. Coordinated planning — drawdown sequencing, beneficiary restructuring, where appropriate transfer to a QROPS jurisdiction — is the work most often required, and the window to do it cleanly is now.
Where we typically come in
UK Inheritance Tax Planning
The single largest exposure for British clients in the UAE. Modelled around the April 2027 pension change, the long-term UK resident rules, and any retained UK property.
Read more →English Wills (and DIFC coordination)
An English will for UK assets, drafted to coexist with a DIFC will or other UAE-side arrangement. Each governs its own jurisdiction.
Read more →Lasting Power of Attorney
An English LPA for UK assets and decisions. There is no fully equivalent UAE framework — the English LPA is the document that prevents a UK Court of Protection deputyship if capacity is lost.
Read more →Property Trusts (UK)
For UK property retained on let or for family use, a Property Trust on the UK will protects against UK care-fee assessment and unintended onward transfer.
Read more →What we'd actually do for you
First call is free, by video — Gulf time zones are no obstacle. We read what you have, look at the UK pension and property paperwork, and tell you exactly what HMRC currently sees on death. From there we draft the English-side documents and coordinate with your DIFC adviser or UAE lawyer on the local side. Most clients in the UAE need the UK pension and property pieces restructured first, and the wills updated to reflect what's actually been done.
Complete the Discovery first - then we'll book your free 30-minute consultation.
Common questions from clients in the UAE
There's no tax in Dubai. Why would I need UK estate planning?
Because UK Inheritance Tax follows your UK domicile, not your UAE residence. For most British clients in the UAE, UK domicile remains in place for years after the move — and there is no UK-UAE treaty to share or reduce the burden. UK pension, UK property and other UK-located assets sit at 40% above the nil-rate band.
I have a DIFC will. Is that enough?
For UAE-located assets, it is the right document. For UK assets, you need a separate English will drafted to coexist with the DIFC will. Each governs its own jurisdiction. A DIFC will alone does not handle the UK side.
What about my end-of-service gratuity?
Local UAE entitlements pass under the UAE-side arrangements (DIFC will or default Personal Status Law). They are outside the UK IHT estate provided they are properly UAE-located. UK pensions are a different question and the 2027 change is the one to plan around.
Do I need to come to your office to work with you?
No. We work nationally — and increasingly internationally. Most of our clients in the UAE are seen by video call, with documents signed remotely or couriered when wet signatures are needed. The advice is the same. The convenience is yours.
Is Sean Kiani regulated?
Sean Kiani is a member of the Society of Will Writers and holds full Professional Indemnity Insurance. Estate planning is unregulated in the UK — which is precisely why credentials, supervision and indemnity matter.
What does a first conversation cost?
Nothing. A first call is free, confidential, and exists for one purpose: to find out whether your current arrangements still do what you think they do. If they do, we'll tell you. If they don't, you'll know exactly what's exposed and what to do about it.
Your 30 minutes. Simple. Yours.
No-obligation.
The path is simple: complete the Discovery first so we walk into the call already knowing the facts. Then in 30 focused minutes, I listen, answer your questions, and you choose if you'd like us to draw up your Inheritance Plan.
1. Start Your Discovery
Required first step. Complete the confidential financial position review so your no-obligation 30-minute consultation starts with the facts, not the basics.
2. Request a Callback
Prefer to speak first? Leave your details and we'll call you back to talk through the Discovery before you complete it.
You choose the date, time, and format - phone or online. Bring anyone you'd like.