🇦🇪 United Arab Emirates vs 🇬🇧 United Kingdom
Burden and rates
| United Arab Emirates | United Kingdom | |
|---|---|---|
| Tax-to-GDP (latest) | 0.6% (2024, central govt) | 35.3% (2022) |
| Tax-to-GDP in 2000 | — | 32.6% |
| Headline PIT rate | NA | 45 (different rates apply to dividend income; Scottish residents are subject to different rates on all types of income; see the UK Individual tax summary for full details) |
| Headline CIT rate | 9 | 25 |
| Standard VAT rate | 5 | 20 |
| Individual CGT | NA | 18% (basic rate) / 24% (higher rate); Certain assets are subject to different CGT rates. See the UK Individual tax summary for capital gain rates. |
| Inheritance tax | NA | The standard inheritance tax rate is 40%. It’s only charged on the part of one's estate that’s above the nil rate band (currently GBP325,000). See the UK Individual tax summary for more information. |
Headline rates as stated by PwC Worldwide Tax Summaries; tax-to-GDP from OECD Revenue Statistics (Global).
Enforcement powers
| United Arab Emirates | United Kingdom | |
|---|---|---|
| Social media & open-web monitoring | Not yet assessed | Yes — documented practice HMRC guidance states it may observe, monitor, record and retain internet data available to everyone — including public blog and social-network posts with no privacy settings applied. |
| AI & machine-learning risk scoring | Yes — documented practice Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation). | Yes — documented practice HMRC publishes algorithmic tools under the UK Algorithmic Transparency Recording Standard, including a VAT Return Analysis Tool that flags anomalous values in a trader's VAT return history. |
| Automated bulk data matching | Not yet assessed | No — power absent Self-reported to ISORA (International Survey on Revenue Administration), FY2022. |
| Digital platform reporting | Not yet assessed | Yes — statutory power UK digital platforms must collect, verify and report seller details to HMRC under the OECD model reporting rules. |
| Crypto-asset reporting | Partial / committed Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2028 (list updated 17 June 2025). | Yes — statutory power UK cryptoasset service providers must collect and report user and transaction data to HMRC under CARF, with data collection from 1 January 2026. |
| Exit tax on individuals | Not yet assessed | Partial / committed No general exit charge on emigration, but gains realised during a period of temporary non-residence (5 years or less) are taxed in the year of return (HS278). |
| Citizenship-based taxation | Not yet assessed | No — power absent UK tax on foreign income depends on tax residence, not citizenship. |
| Controlled foreign company (CFC) rules | No — power absent Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026). | Yes — statutory power Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026). |
| Interest limitation rules | Yes — statutory power Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026). | Yes — statutory power Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026). |
| Country-by-country reporting | Yes — statutory power Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0). | Not yet assessed |
| Public naming of non-compliant taxpayers | Not yet assessed | No — power absent Self-reported to ISORA (International Survey on Revenue Administration), FY2022. |
Statuses: Law = Yes — statutory power · Practice = Yes — documented practice · Partial = Partial / committed · No = No — power absent · No evidence = No evidence found · — = Not yet assessed. Full evidence quotes and sources are on each country page.