10-year tax clock for expats planning UK return from Middle East conflict

British high net worth individuals considering a quick return to the UK to escape conflict in the Middle East face a number of tax traps from statutory residency to the 10-year rule and worldwide tax liability, but there are options to mitigate the risk, explains Eamon Shahir, co‑founder of Taxd

First it was the 2008 global recession, when the UK wrestled with recession and stagnant wages while the UAE – especially Abu Dhabi – poured money into new infrastructure and jobs. Then came the 2016 Brexit referendum, prompting UK business owners and digital nomads to explore more stable, low‑tax jurisdictions.

When covid‑19 hit, the UAE moved early to reopen, rolled out a 10‑year Golden Visa and later the Green Visa, which removed the need for an employer sponsor, drawing in a new wave of high net worth entrepreneurs. 

By the time the first bombs fell on Tehran in March 2026, an estimated 250,000 Britons had put down roots in the Emirates.

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