My partner has been asked to move to Dubai by the employer who will sponsor the golden visa so I will have a dependant golden visa. I work for a UK employer who has permanent offices in Dubai. We plan to move to Dubai for more than 5 years.

My manager has suggested remote working from Dubai as a dependant golden visa would permit this without costing the employer to sponsor my visa.

1. What are the tax implications? Will my tax residency shift out of uk?
2. Is it a safe assumption that a dependant golden visa holder is permitted to work remotely ?

Hello Teejaz,

The area of UK non-residence is complex.

You should seek professional advice as your personal circumstances would need to be looked at in more detail.

Generally you will be tax-resident where you are living and working, so if you're in Dubai, you probably shouldn't be paying taxes and NI* in the UK, but as TopNik said the area is complex, especially when related to a country with no income tax.

Given the above, per the circumstances you describe, if you're not liable for UK income tax and NI you will need to come off your employer's UK payroll as it generally isn't possible to exempt an employee from automatic income tax and NI deductions (and your employer will have to pay employer's NI, which they're not liable for if the employee is not working in the UK). Hypothetically, if you remain on the UK payroll, you can probably (subject to whatever professional advice you receive, per above) reclaim UK income tax deducted if you're not living and working in the UK.

* If you aren't paying NI you might consider registering to make voluntary NI contributions, but that probably only makes sense if you are unlikely to achieve 35 years (currently the number of years reqd for a maximum UK state pension) contributions before retirement, for example if you anticipate extending your period outside the UK beyond 5 years (note, under current rules you're allowed to contribute upto six years NI in arrears for any year for which you have not made contributions).