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United Kingdom
United Arab Emirates
At a glance
Key facts across your selected jurisdictions.
| Field | United Kingdom | United Arab Emirates |
|---|---|---|
| Region | Europe | Middle East |
| Currency | GBP — Pound Sterling | AED — UAE Dirham |
| Corporate tax | 19% small-profits rate; 25% main rate | 0% to AED375k; 9% above |
| VAT / GST | VAT 20% standard rate | VAT 5% |
| Common business vehicle | Private company limited by shares (Ltd) | LLC / free-zone company |
| Foreign ownership | 100% foreign ownership generally permitted | 100% foreign ownership widely available |
| Local director | Not required | Generally not required for many structures |
| Business language(s) | English | Arabic; English widely used in business |
| Coutts Consultants services | 47 available | 62 available |
United Kingdom: information reviewed September 2026 · United Arab Emirates: information reviewed September 2026
Explore the detail
Compare key areas in depth. Select a section to view the full comparison.
| Field | United Kingdom | United Arab Emirates |
|---|---|---|
| Common business vehicle | Private company limited by shares (Ltd) Private company limited by shares (Ltd). The precise common entity treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Kingdom. | LLC / free-zone company Vehicle depends on emirate, authority and activity. |
| Foreign ownership | 100% foreign ownership generally permitted 100% foreign ownership generally permitted. The precise foreign ownership treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Kingdom. | 100% foreign ownership widely available 100% foreign ownership widely available. The precise foreign ownership treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Arab Emirates. |
| Minimum shareholders | 1 A UK private company limited by shares can be formed with one shareholder, who may also be a director. | Varies by structure Varies by structure. The precise minimum shareholders treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Arab Emirates. |
| Minimum directors | 1 A UK private limited company must have at least one director, and at least one director must be an individual. | Varies by structure Varies by structure. The precise minimum directors treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Arab Emirates. |
| Local director requirement | Not required Directors do not have to live in the UK. The company must, however, maintain an appropriate registered office in the UK jurisdiction in which it is registered. | Generally not required for many structures Generally not required for many structures. The precise local director treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Arab Emirates. |
| Registered office | UK registered office required A UK company must maintain an appropriate physical registered office address in its jurisdiction of registration. | Required Required. The precise registered office treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Arab Emirates. |
| Company secretary | Not required for private company A private limited company does not need a company secretary unless its articles require one. | Varies by structure Varies by structure. The precise company secretary treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Arab Emirates. |
| Minimum capital | No general minimum for a private company No general minimum for a private company. The precise minimum capital treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Kingdom. | Varies by structure Varies by structure. The precise minimum capital treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Arab Emirates. |
| Registration authority | Companies House | Relevant emirate economic department or free-zone authority |
| Field | United Kingdom | United Arab Emirates |
|---|---|---|
| Corporate tax | 19% small-profits rate; 25% main rate For 2026, 19% applies to qualifying profits up to £50,000 and 25% above £250,000, with marginal relief between; thresholds can be reduced by associated companies. | 0% to AED375k; 9% above The general UAE corporate-tax rates are 0% on taxable income up to AED 375,000 and 9% above; qualifying free-zone income and other special regimes require separate analysis. |
| VAT / GST | VAT 20% standard rate The standard VAT rate is 20%; reduced, zero and exempt treatment applies to specified supplies. | VAT 5% The general VAT rate is 5%; zero-rated and exempt supplies are subject to separate rules. |
| Accounting records | Accounting records required Companies must keep accounting records sufficient to show and explain transactions and disclose the company's financial position with reasonable accuracy. | Accounting records required Accounting records required. The precise accounts requirement treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Arab Emirates. |
| Annual accounts | Annual accounts required Companies generally prepare annual accounts and file them with Companies House. Filing format and disclosure depend on company size and status. | Generally required Generally required. The precise annual accounts treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Arab Emirates. |
| Audit | Audit exemption available Many qualifying small private companies can claim audit exemption. Companies outside the statutory exemption or otherwise required to be audited must appoint an auditor. | Varies by authority and structure Varies by authority and structure. The precise audit requirement treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Arab Emirates. |
| Annual filing | Accounts + confirmation statement Companies file annual accounts and a confirmation statement with Companies House, alongside their corporation-tax filing obligations to HMRC. | Varies by authority Varies by authority. The precise annual filing treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Arab Emirates. |
| Tax residence | Incorporation or central management and control Incorporation or central management and control. The precise tax residence treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Kingdom. | Incorporation and effective management/control rules apply UAE-incorporated juridical persons are within the corporate-tax residence framework; effective management and control can also be relevant. |
| Field | United Kingdom | United Arab Emirates |
|---|---|---|
| Economic substance | Activity-dependent Activity-dependent. The precise economic substance treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Kingdom. | Activity-dependent Activity-dependent. The precise economic substance treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Arab Emirates. |
| Local management | Not required for incorporation Not required for incorporation. The precise local management treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Kingdom. | Activity-dependent Activity-dependent. The precise local management treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Arab Emirates. |
| Employment & payroll | Available Available. The precise employment payroll treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Kingdom. | Available Available. The precise employment payroll treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Arab Emirates. |
| Field | United Kingdom | United Arab Emirates |
|---|---|---|
| Entrepreneur routes | Innovator Founder route The Innovator Founder route is available to qualifying founders with an innovative, viable and scalable business endorsed by an approved endorsing body. | Available Available. The precise entrepreneur routes treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Arab Emirates. |
| Investor routes | No general investor visa The former Tier 1 Investor route is closed. Investment alone does not create a general UK residence entitlement; applicants must qualify under another immigration category. | Available Available. The precise investor routes treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Arab Emirates. |
| Employer-sponsored routes | Skilled Worker sponsorship available Licensed UK employers can sponsor qualifying workers under the Skilled Worker route and other eligible sponsored-work categories. | Available Available. The precise sponsored work treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Arab Emirates. |
| Remote worker routes | No dedicated digital-nomad visa The UK has no dedicated digital-nomad visa. Visitor rules permit only limited remote activity where it is incidental to the visit and does not amount to working in the UK labour market. | Available under qualifying programmes Available under qualifying programmes. The precise remote worker treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Arab Emirates. |
| Permanent residence | Settlement available on qualifying routes Indefinite leave to remain is available on qualifying immigration routes after the applicable residence period and subject to route-specific conditions. | Available through qualifying routes Available through qualifying routes. The precise permanent residence treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Arab Emirates. |
Coutts Consultants coverage
Explore the services currently available through Coutts Consultants in each selected jurisdiction.
United Kingdom
47 Services available
- Accounting, Tax & Employer Services6
- Banking & Financial Accounts8
- Company Formation & Corporate Services20
- Immigration & International Mobility4
- Intellectual Property3
- Legal & Corporate Advisory3
- Virtual Offices & Business Presence3
United Arab Emirates
62 Services available
- Accounting, Tax & Employer Services11
- Banking & Financial Accounts11
- Business Advisory & International Expansion2
- Company Formation & Corporate Services13
- Immigration & International Mobility4
- Intellectual Property3
- International Trade & Market Entry5
- Legal & Corporate Advisory3
- Regulatory, Compliance & Licensing3
- Trusts, Foundations & Private Wealth4
- Virtual Offices & Business Presence3
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Important information: This comparison provides general information only. Requirements, rates and availability may change and may depend on the entity, activities, ownership and individual circumstances. Professional advice should be obtained where appropriate. Legal & Disclaimer