The conflict in the Middle East has led to many UK citizens who have been living and working abroad, particularly in the UAE and surrounding countries, returning to the UK at short notice. For those affected, the priority is, of course, personal safety and the well-being of family members.
Tax considerations are low on the list during an evacuation. However, once safely back in the UK, it is important to understand how an unexpected return may affect your UK tax residence position, especially for individuals who have carefully managed their affairs to remain non‑UK tax resident.
Why UK Tax Residence Matters
Individuals who are non‑UK tax residents are generally subject to UK tax only on UK‑sourced income, while individuals who are tax residents in the UK are usually taxable on their worldwide income.
For those who are currently not UK tax residents, returning to the UK and spending more days here than expected may inadvertently trigger UK tax residence under the UK Statutory Residence Test. If this happens, an individual can become taxable in the UK on their worldwide income for the whole tax year. If you have been working in the UAE where there is often little or no income tax paid on your income over there, if this then becomes taxable in the UK this can be a large and unexpected tax bill.
Exceptional Circumstances May Help
The UK rules contain provisions for “exceptional circumstances”, allowing up to 60 days spent in the UK to be disregarded for those who meet the conditions.
The current conflict is likely to meet this definition for many people, meaning that unplanned time spent in the UK may not automatically trigger UK tax residence.
However, the Statutory Residence Test is detailed and fact‑specific. What counts as exceptional for one person may differ for another. Keeping records of arrival dates, reasons for travel, and the circumstances surrounding the return will be important and it is important to take specialist advice.
The Most Important Message: Take Advice
This is a difficult and unsettling time for many families. Our aim is to provide reassurance, clarity and practical support and stop tax being part of the worry.
For most clients, their tax position will remain unchanged. But for others, particularly those who were already close to the UK day limits before evacuation, the position may require review.
If you have recently returned to the UK due to the conflict, or if you are supporting family members who have, it is sensible to take advice to ensure your tax residence status is correct and that no unexpected liabilities arise.
How Henderson Loggie Can Help
Our Private Client team is experienced in advising internationally mobile individuals and UK expats. We can:
- Review your UK tax residence position for the current tax year,
- Advise on whether exceptional circumstances apply,
- Assess your exposure to UK tax on overseas income,
- Help you understand your options if further UK time is expected, and
- Provide clear, personalised advice in what may be a stressful time.
If you or someone you know has been affected by the current situation and would benefit from guidance, please get in touch. We are here to help.
Last Updated on 16 March 2026