Last updated: 14 October 2026
Do you need to tell anyone if your husband is seconded to Dubai?
Possibly. Tax credits ended on 5 April 2025, so if you claim Universal Credit as a couple you must report it when your partner goes abroad. Universal Credit allows a temporary absence of up to one month, after which he’s no longer counted in your claim and your award is recalculated, usually as a single claim. For tax, a 6-month secondment usually leaves him UK resident, so his salary stays taxable in the UK, with credit for any foreign tax. Dubai has no income tax, so there’s nothing to offset. If you receive Child Benefit, you only need to tell HMRC if he’s the claimant and leaves for more than 8 weeks.
What to report and to whom
| Benefit or tax | Report the secondment? | Effect |
| Universal Credit (joint claim) | Yes, through your online account | After 1 month abroad, he’s removed from the claim |
| Child Benefit (you’re the claimant) | No, if you and the children stay | No change |
| Child Benefit (he’s the claimant) | Yes, if over 8 weeks | May need to transfer the claim |
| High Income Child Benefit Charge | Still applies to whoever has the higher income | No change |
| His UK income tax | Employer handles PAYE | Usually still UK resident |
His tax residence
Under the Statutory Residence Test, someone working abroad full-time for a whole tax year can become non-UK resident. A 6-month secondment within a tax year usually doesn’t meet that test, so he remains UK resident and taxable on his salary through PAYE. If the secondment extends to a full tax year or longer, he may become non-resident and his overseas earnings could fall outside UK tax.
Example
Sara’s husband Kamran is seconded to his firm’s Dubai office from September 2026 to February 2027. They claim Universal Credit jointly. Sara reports the change. From October 2026, Kamran is no longer included and Sara’s award is based on her and the children’s circumstances. When he returns, they report the change and the joint claim restarts. Kamran stays UK resident, so his employer continues to deduct PAYE.
Working Tax Credit history
Before April 2025, couples had to report a partner leaving the UK for more than 8 weeks. Old tax credit awards can still generate overpayment letters, which are now dealt with by DWP.
Common mistakes
- Not reporting the absence to Universal Credit
- Assuming a short secondment makes him non-resident
- Forgetting to check the High Income Child Benefit Charge
- Not reporting his return
Records to keep
Keep the secondment letter, travel dates and any change notifications sent to DWP or HMRC.
Pension and National Insurance
If his employer keeps him on UK payroll during the secondment, UK National Insurance usually continues, so his State Pension record isn’t affected. Workplace pension contributions also normally continue as usual.
Frequently asked questions
Do I lose Universal Credit when he’s away?
Not necessarily; it’s recalculated.
Is his housing allowance in Dubai taxable?
It may be, if he remains UK resident, although some overseas accommodation and travel costs on a temporary posting can be exempt. His employer should check.
Does Dubai tax his salary?
No.
Will the children’s school matter?
Not for tax purposes.
Related: tax credits ending, HMRC questions about money overseas and the UK ten-year IHT residence rule.
Talk to Accotax
Want this handled for you? Our team at Accotax can help with tax for families and benefits. See our tax refund accountants service, or contact us for a free, no-obligation quote.
This page is general guidance based on HMRC rules for the 2026/27 tax year, checked against gov.uk on 14 October 2026. It is not personal advice, so speak to an accountant about your own situation.
