Double tax treaty: United Arab Emirates — United Kingdom: sourced answers
3 answers to specific questions — each with a verbatim quote from an official source and a link to it.
Every answer is checked against a verbatim quote from a stored copy of its source and has passed an independent review. This is reference information, not legal advice: rules change, and the outcome depends on your circumstances.
Tax treaty or act
What is the status of the agreement or act (in force, suspended, terminated)
UK-UAE DTA in force
«Signed on 12 April 2016 Entered into force on 25 December 2016 The Convention shall enter into force and take effect: with regard to taxes withheld at source, in respect of amounts paid or credited on or after 1 January 2017; and with regard to other taxes, in respect of taxable years (and in the case of United Kingdom corporation tax, financial years) beginning on or after 1 January 2017. HM Revenue & Customs January 2017 Content Article 1 Persons covered Article 2 Taxes covered Article 3 General definitions Article 4 Resident Article 5 Permanent establishment Article 6 Income from immovable property Article 7 Business profits Article 8 Shipping and air transport Article 9 Associated enterp»
Source: gov.uk · source copy as of 2026-10-03
When was the agreement signed (the latest protocol is in the caveat)
The UK–UAE convention was signed12 April 2016 and entered into force25 December 2016.
«Signed on 12 April 2016 Entered into force on 25 December 2016 The Convention shall enter into force and take effect: with regard to taxes withheld at source, in respect of amounts paid or credited on or after 1 January 2017; and with regard to other taxes, in respect of taxable years (and in the case of United Kingdom corporation tax, financial years) beginning on or after 1 January 2017. HM Revenue & Customs January 2017 Content Article 1 Persons covered Article 2 Taxes covered Article 3 General definitions Article 4 Resident Article 5 Permanent establishment Article 6 Income from immovable property Article 7 Business profits Article 8 Shipping and air transport Article 9 Associated enterp»
Source: gov.uk · source copy as of 2026-10-03
When did the agreement or act enter into force
The UK–UAE convention was signed12 April 2016 and entered into force25 December 2016.
«Signed on 12 April 2016 Entered into force on 25 December 2016 The Convention shall enter into force and take effect: with regard to taxes withheld at source, in respect of amounts paid or credited on or after 1 January 2017; and with regard to other taxes, in respect of taxable years (and in the case of United Kingdom corporation tax, financial years) beginning on or after 1 January 2017. HM Revenue & Customs January 2017 Content Article 1 Persons covered Article 2 Taxes covered Article 3 General definitions Article 4 Resident Article 5 Permanent establishment Article 6 Income from immovable property Article 7 Business profits Article 8 Shipping and air transport Article 9 Associated enterp»
Source: gov.uk · source copy as of 2026-10-03
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