Students from University College London sit in the sun in nearby Gordon Square in Bloomsbury. The initial student experience for many could be quite different this year. Alamy Photos
Students from University College London sit in the sun in nearby Gordon Square in Bloomsbury. The initial student experience for many could be quite different this year. Alamy Photos
Students from University College London sit in the sun in nearby Gordon Square in Bloomsbury. The initial student experience for many could be quite different this year. Alamy Photos
Students from University College London sit in the sun in nearby Gordon Square in Bloomsbury. The initial student experience for many could be quite different this year. Alamy Photos

UAE students set to flock to the UK after visa reforms, experts say


Anam Rizvi
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  • Arabic

A growing number of UAE-based students are applying to universities in the United Kingdom, with an overhaul of visa regulations set to spark a further increase.

Education consultants in the Emirates said a move by the UK government to allow international students to remain in the country for two years after graduation to search for employment was proving attractive.

The introduction of the post-study visa, announced by Prime Minister Boris Johnson in September, reversed a policy implemented in 2012 that forced overseas students to leave the country four months after finishing a degree unless they found work.

Fiona McKenzie, head of education at Carfax Education said she has witnessed a "steady" increase in numbers of UAE-based students looking to continue their education in the UK.

“Nearly 64,000 international students applied to study in the UK in 2019, a nine per cent increase on the previous year according to the UK-based educational research organisation, ISC Research, and this is surely set to rise further now [after] changes to the visa rules permitting students to stay on and work in the UK for two years after their degree finishes,” said Ms McKenzie.

“We are seeing a steady year-on-year increase in students from the UAE wishing to apply to UK universities.

"The UK is welcoming to international students again, which brings it much more in line with United States and Canada.

“It puts the UK back in the game for international students."

Ms McKenzie said the most popular disciplines for students were medicine, law and engineering while there is also a growing interest in the creative arts.

The majority of UAE students applying to the UK choose to be in London, with top choices including Queen Mary University of London and University College London. The University of Manchester and University of Leeds are popular destinations outside of the capital.

Shyamala Elango, director at education consultancy, Inner Universe, agreed the rule change was proving significant.

Shyamala Elango, director at Dubai-based education consultancy, Inner Universe, said the UK was an attractive option for UAE students. Reem Mohammed/The National
Shyamala Elango, director at Dubai-based education consultancy, Inner Universe, said the UK was an attractive option for UAE students. Reem Mohammed/The National

“There is at least a 20 per cent surge in applications. A number of students are picking the UK now because the post-study work visa allows them to at least apply the knowledge they have gained," said Ms Elango.

“Earlier students only had four months to find employment, which is very difficult, and they had to spend their final year working on their resumes and looking for jobs.

"Now, they can finish their studies and look for a job as they will have sufficient time."

Martin Finn, co-founder of EdComs, a recently launched communication agency specialising in education, said despite concerns over the effect of Brexit, the UK's education sector maintained its strong standing across the world.

“The reputation of education in the UK has proven resilient to the political turmoil around Brexit and the wider effect that has had," he said.

Fiona McKenzie, head of education at Carfax Education. Pawan Singh / The National
Fiona McKenzie, head of education at Carfax Education. Pawan Singh / The National

"Regarding the change in the post-study visa, common sense would say that will attract more people but we do not know whether that is the sole cause or not," he said.

"The university sector in the UK is thriving and it has been able to expand rapidly."

Sanjeev Verma, chief executive of education consultancy Intelligent Partners, said that many students had been deterred from moving to the United States, making the UK a more enticing prospect.

"The option to stay back in the UK may be a major contributor but it is only a contributor," Mr Verma said.

"Students were being pushed away from the United States because of [President Donald] Trump's policies.

"There is a lot of uncertainty as students want employment and now that has become unreliable in the United States."

He said that although students would continue to move to the UK to further their education, the litmus test would be securing a job.

"With Brexit, the situation is extremely fluid," he said. "The knee-jerk reaction is to apply, but will there be jobs?"

Ten tax points to be aware of in 2026

1. Domestic VAT refund amendments: request your refund within five years

If a business does not apply for the refund on time, they lose their credit.

2. E-invoicing in the UAE

Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption. 

3. More tax audits

Tax authorities are increasingly using data already available across multiple filings to identify audit risks. 

4. More beneficial VAT and excise tax penalty regime

Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.

5. Greater emphasis on statutory audit

There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.

6. Further transfer pricing enforcement

Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes. 

7. Limited time periods for audits

Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion. 

8. Pillar 2 implementation 

Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.

9. Reduced compliance obligations for imported goods and services

Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations. 

10. Substance and CbC reporting focus

Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity. 

Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

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Key figures in the life of the fort

Sheikh Dhiyab bin Isa (ruled 1761-1793) Built Qasr Al Hosn as a watchtower to guard over the only freshwater well on Abu Dhabi island.

Sheikh Shakhbut bin Dhiyab (ruled 1793-1816) Expanded the tower into a small fort and transferred his ruling place of residence from Liwa Oasis to the fort on the island.

Sheikh Tahnoon bin Shakhbut (ruled 1818-1833) Expanded Qasr Al Hosn further as Abu Dhabi grew from a small village of palm huts to a town of more than 5,000 inhabitants.

Sheikh Khalifa bin Shakhbut (ruled 1833-1845) Repaired and fortified the fort.

Sheikh Saeed bin Tahnoon (ruled 1845-1855) Turned Qasr Al Hosn into a strong two-storied structure.

Sheikh Zayed bin Khalifa (ruled 1855-1909) Expanded Qasr Al Hosn further to reflect the emirate's increasing prominence.

Sheikh Shakhbut bin Sultan (ruled 1928-1966) Renovated and enlarged Qasr Al Hosn, adding a decorative arch and two new villas.

Sheikh Zayed bin Sultan (ruled 1966-2004) Moved the royal residence to Al Manhal palace and kept his diwan at Qasr Al Hosn.

Sources: Jayanti Maitra, www.adach.ae

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