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One group for whom this is particularly important is US citizens and Green Card holders living and working in the UAE. Unlike many countries, moving abroad does not in itself end an individual's US tax filing obligations.

For many US taxpayers living overseas who extended their 2025 US income tax return, 15 October 2026 is an important filing deadline.

Living in the UAE does not necessarily end US filing requirements

US citizens and certain US residents are generally required to consider their US tax position even while living overseas. This can come as a surprise to people who have relocated to the UAE, particularly because there is currently no UAE personal income tax comparable to the systems operating in the UK or US.

Living outside the US can provide access to provisions such as the Foreign Earned Income Exclusion and Foreign Tax Credit, depending upon the individual's circumstances, but these provisions generally need to be considered as part of the US tax filing process rather than simply assuming that no US return is required.

Don't forget foreign financial accounts

For Americans living in the UAE, the income tax return is only one part of the compliance picture.

US persons can also have an obligation to file a Report of Foreign Bank and Financial Accounts, commonly known as the FBAR, where the aggregate value of their non-US financial accounts exceeded $10,000 at any point during the year.

This can include UAE bank accounts as well as accounts retained elsewhere, including in the UK.

For the 2025 calendar year, taxpayers who did not file their FBAR by the original April deadline generally receive an automatic extension to 15 October 2026.

The UK can still be relevant too

International moves are rarely as simple as moving from Country A to Country B.

An American living in Dubai may previously have lived in Britain, remain a UK property owner, retain UK pensions or investments, have a British spouse, or expect to return to the UK in future.

That can create an interaction between US, UK and UAE considerations which is considerably more complicated than looking at each country in isolation.

The same issue can arise for British businesses employing or relocating US citizens to the UAE. Understanding an employee's continuing US obligations can help avoid unwelcome surprises after the move has taken place.

With the 15 October deadline approaching, now is a sensible time for US citizens living in the UAE to make sure that their 2025 US filing position — including any foreign account reporting — has been dealt with.

Erik McCall ATT CTA

EDA Professional Services / EDA Consultancy

Specialists in US–UK cross-border personal taxation