British with a Dubai home: what a UAE will does and does not do
If you are British and own property in Dubai, two systems may claim a say over your estate. DIFC Courts publishes who can register a will from abroad. GOV.UK publishes when UK Inheritance Tax reaches overseas assets. Here is what each says, and where they stop.
A DIFC will governs how your UAE assets are distributed; it does not decide your UK tax. DIFC Courts lets non-Muslims register a will from anywhere in the world if they own UAE assets or have minor children living in the UAE. Separately, GOV.UK says UK Inheritance Tax can reach overseas assets when you are a long-term UK resident, including for a period after you leave. Which applies to you needs a UK-qualified adviser.
Can a British person living in the UK register a will in Dubai?
Yes, if you meet DIFC Courts' published conditions, and residence in the UAE is not one of them. The DIFC Courts Wills FAQ states: "You do not need to be a resident of the UAE to register a DIFC Courts Will."
The conditions it does set are that you are at least 18, that you are not Muslim and have never been Muslim, and that you own assets in the UAE or have minor children residing with you in the UAE. A British owner of a Dubai flat who lives in London meets the asset condition.
The registration itself can be remote. The FAQ states that testators and witnesses from any part of the world may attend the appointment virtually, that it is signed electronically and takes approximately 20 minutes, and that you need two witnesses who are not beneficiaries or guardians. It also states that testators and witnesses must have a basic grasp of English, and that the service does not accept translators or a power of attorney at the signing.
Source: DIFC Courts Wills FAQ
What does a DIFC will actually cover?
The assets the will type names. A Full Will covers the distribution of your movable and immovable property in the UAE, and DIFC states it may also include assets outside the UAE. The narrower types cover a listed category: a Property Will, a Business Owners Will, a Financial Assets Will, a Digital Assets Will, or a Guardianship Will for appointing guardians of minor children only.
For most British owners of a single Dubai property, the question is which will type fits, and whether they want the property covered alone or the whole estate. Our guide to registering a DIFC will sets out the six types, and the DIFC will service is where we prepare the document for your appointment.
If you are a couple, DIFC also registers mirror wills, two matching wills registered together. Our mirror will service covers that.
Does UK Inheritance Tax still apply if I live in the UAE?
It can. GOV.UK states that from 6 April 2025 the old domicile and deemed-domicile rules were replaced by a long-term UK resident test. Under it, Inheritance Tax is charged on overseas assets you own outright, and on death, when you are a long-term UK resident. GOV.UK also explains that you can stay in scope for a period after leaving the UK, of up to ten years depending on how long you were resident, and that the period is shorter in some transitional cases.
The headline rate GOV.UK gives is unchanged: "The standard Inheritance Tax rate is 40%. It's only charged on the part of your estate that's above the threshold." It also sets out exemptions, including for what you leave to a spouse or civil partner, and an increased threshold when a home goes to children or grandchildren.
What we are not saying: we are not telling you whether your estate is in scope, how a Dubai property is treated, or what to do about it. That turns on how long you lived in the UK, who inherits and what else you own. It is a question for a UK-qualified tax or legal adviser, and The Deedbox is neither.
Source: GOV.UK, Inheritance Tax if you're a long-term UK resident and How Inheritance Tax works
Where do the two systems meet?
Mainly at the risk of a badly coordinated second will. The two registries answer different questions, and neither answers the other's.
| Question | The UAE answer | The UK answer | Who to ask |
|---|---|---|---|
| Can I register from the UK? | DIFC Courts: yes, residence is not required if you own UAE assets or have minor children here | Not a UK matter | DIFC Courts Wills Service |
| Who inherits my Dubai property? | The will you register, for the assets it covers | Not a UK matter | The registry that holds the will |
| Is my estate liable to UK Inheritance Tax? | Not answered by DIFC | GOV.UK: depends on the long-term UK resident test | A UK tax adviser |
| Do I need one will or two? | DIFC: no restriction on a second will abroad, but a poorly coordinated one could invalidate the registered one | Not answered by GOV.UK | A lawyer who knows both |
| Can I reuse a UK-drafted will? | DIFC: a will drafted under another regime would most certainly need re-drafting to register | Not answered by GOV.UK | The Wills Service, with our help preparing the draft |
That last row saves the most time. A will written for the UK is not a document DIFC will register as it stands. Preparing a will for DIFC's appointment is the part The Deedbox does.
What should a British owner do first?
Start with what you own and who should inherit it, then choose the route.
- List the UAE assets: property, accounts, business interests.
- Write down who should inherit each, and who should be guardian of any minor children.
- Ask a UK adviser whether Inheritance Tax is in play for your circumstances, before you draft anything.
- Check any UK will you already hold so a new DIFC will does not accidentally conflict with it.
- Then register: DIFC for a non-Muslim with UAE assets, or another registry if it fits better, compared in our guide to DIFC, Dubai Courts and Abu Dhabi wills.
Authority fees are published by each registry and change; we keep the verified ones, with the date each was checked, in our fees guide.
Frequently asked questions
Do I need a UAE will if I already have a UK will?
If you own assets in the UAE, a UK-drafted will may not have been written with UAE registration in mind. DIFC Courts states that a will drafted under another regime would most certainly need re-drafting to register. Take advice on how the two should fit together.
Can I register a DIFC will without visiting Dubai?
Yes. DIFC Courts states that testators and witnesses from any part of the world may attend the registration appointment virtually, and that you do not need to visit the UAE to sign.
Does registering a DIFC will reduce my UK Inheritance Tax?
DIFC does not say so, and this page does not either. A DIFC will sets who inherits your UAE assets. Whether UK Inheritance Tax applies is a separate question for a UK-qualified adviser.
Can my spouse or a solicitor sign the will appointment for me?
No. The Wills Service states that it does not accept a power of attorney for signing appointments. You attend, virtually or in person, with two witnesses who are not beneficiaries or guardians.
Is a UAE will a substitute for a UK will?
Not automatically. Each covers what it is written and registered to cover. DIFC states there is no restriction on making another will in another country, but a poorly coordinated pair could cancel each other, so coordinate them under advice.