🇬🇧 United Kingdom vs 🇦🇪 United Arab Emirates
Burden and rates
| United Kingdom | United Arab Emirates | |
|---|---|---|
| Tax-to-GDP (latest) | 35.3% (2022) | 0.6% (2024, central govt) |
| Tax-to-GDP in 2000 | 32.6% | — |
| Headline PIT rate | 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) | NA |
| Headline CIT rate | 25 | 9 |
| Standard VAT rate | 20 | 5 |
| Individual CGT | 18% (basic rate) / 24% (higher rate); Certain assets are subject to different CGT rates. See the UK Individual tax summary for capital gain rates. | NA |
| Inheritance tax | 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. | NA |
Headline rates as stated by PwC Worldwide Tax Summaries; tax-to-GDP from OECD Revenue Statistics (Global).
Enforcement powers
| United Kingdom | United Arab Emirates | |
|---|---|---|
| Social media & open-web monitoring | 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. | Not yet assessed |
| AI & machine-learning risk scoring | 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. | Yes — documented practice Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation). |
| Automated bulk data matching | No — power absent Self-reported to ISORA (International Survey on Revenue Administration), FY2022. | Not yet assessed |
| Digital platform reporting | Yes — statutory power UK digital platforms must collect, verify and report seller details to HMRC under the OECD model reporting rules. | Not yet assessed |
| Crypto-asset reporting | 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. | 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). |
| Exit tax on individuals | 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). | Not yet assessed |
| Citizenship-based taxation | No — power absent UK tax on foreign income depends on tax residence, not citizenship. | Not yet assessed |
| Controlled foreign company (CFC) rules | Yes — statutory power Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026). | No — power absent 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 | Not yet assessed | Yes — statutory power Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0). |
| Public naming of non-compliant taxpayers | No — power absent Self-reported to ISORA (International Survey on Revenue Administration), FY2022. | Not yet assessed |
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.