In short: Gauci Magri & Partners is a Maltese property firm with offices in Qormi, Malta, and in Glasgow. We help investors living in the United Arab Emirates, residents and expatriates alike, buy, refurbish and let buy-to-let property in Glasgow and Edinburgh, hands-off and in their own name.
Many investors in Dubai and Abu Dhabi already know the UK, or plan to return one day. A Scottish buy-to-let gives you a sterling asset outside the Gulf, in a market with public land registers and close regulation of landlords. Entry prices in Glasgow are modest by the standards of London or Dubai, so the numbers can work on a single flat. We work across time zones by video call and report to you in writing at every stage.
How does it work when you live abroad?
You never have to fly over. We meet you by video call, agree your brief and your budget, and search Glasgow and Edinburgh for you. Every property we put forward has been viewed by us or a trusted partner, with the Home Report read and the price, purchase tax, works, likely rent and running costs worked out. You choose. A Scottish solicitor handles the purchase and the title, and you sign remotely. If the flat needs work, we run the refurbishment with contractors we have used for years, and then a registered letting agent finds the tenant and looks after the property. Investors in the UAE deal with one point of contact at Gauci Magri from start to finish.
What will it cost you to buy?
In Scotland the purchase tax is Land and Buildings Transaction Tax (LBTT), run by Revenue Scotland. The residential bands for 2026 to 2027 are 0% up to £145,000, 2% from £145,001 to £250,000, 5% to £325,000, 10% to £750,000 and 12% above that. On top, the Additional Dwelling Supplement (ADS) of 8% is charged on the whole price if, after the purchase, you own more than one home anywhere in the world and the price is £40,000 or more. Most overseas investors already own their own home, so they should plan for ADS.
One point in Scotland's favour: unlike England and Northern Ireland, Scotland charges no extra surcharge because a buyer lives outside the UK. Add solicitor's fees, any mortgage costs, the refurbishment and our sourcing fee, and you have the real cost of getting the property let. Our LBTT and ADS calculator works out the tax for you in seconds.
Money, currency and checks
The dirham is pegged to the US dollar, so your cost and your rent move with the pound against the dollar. Prices, tax and our fees are in pounds; many investors fix the exchange rate for completion. Rent is paid in pounds into a UK or overseas account.
Every buyer is checked under the UK money laundering rules: identity, proof of address and the source of the funds. Employment contracts, bank statements and sale documents usually cover it. Have them ready and the purchase moves faster.
Tax points to check before you buy
The UK and the UAE have a double taxation convention, in force since 25 December 2016. Living in the UAE does not take UK rental profit out of UK tax: rent from a UK property is taxable in the UK, and while you live abroad the letting agent normally deducts basic-rate tax under HMRC's Non-Resident Landlord Scheme unless HMRC approves you to receive it gross and file a UK return. If you plan to move back to the UK, tell your accountant, because your residence status changes what you pay. See our guides to the Non-Resident Landlord Scheme and how overseas investors buy UK property.
Why Glasgow and Edinburgh?
We work in two cities only, because we know them street by street. Glasgow gives lower entry prices and strong rental demand from students, young professionals and families. Edinburgh costs more to buy but has deep demand and a long record of holding value. Both have universities, hospitals and transport links that keep homes let. Our rent estimates come from what similar homes in the same streets actually let for, not from a brochure. See our portfolio for recent client projects, and why investors choose UK property for the wider case.
Common questions
Can UAE residents buy property in Scotland?
Yes, whatever your nationality. You pay Land and Buildings Transaction Tax, plus the 8% Additional Dwelling Supplement if you will own more than one home anywhere after the purchase. Scotland has no non-resident surcharge.
Do I pay UK tax on the rent if I live in the UAE?
Usually yes. UK rental profit is taxable in the UK whatever your residence. Under the Non-Resident Landlord Scheme the letting agent deducts tax from the rent unless HMRC approves you to receive it gross.
Is there a UK and UAE tax treaty?
Yes. The UK and the UAE double taxation convention entered into force on 25 December 2016.
How do we work across time zones?
By video call at a time that suits you, with written reports at each stage. You do not need to travel to Scotland to buy.
Tell us your budget and what you want the property to do for you. You will get a straight answer on what we can find, by video call, wherever you are.
Book a free 30-minute callSources
- Revenue Scotland, "Land and Buildings Transaction Tax" (residential rates and the 8% Additional Dwelling Supplement)
- ATT, "Scottish Government announces 2026/27 Budget" (LBTT rates and the 8% ADS unchanged)
- GOV.UK, "Rates of Stamp Duty Land Tax for non-UK residents" (the 2% surcharge applies in England and Northern Ireland only)
- GOV.UK, "Paying tax on rent to landlords abroad" (Non-Resident Landlord Scheme)
- GOV.UK, "Tax treaties", HM Revenue and Customs
- GOV.UK, "United Arab Emirates: tax treaties" (2016 convention, in force 25 December 2016)
Checked on 13 November 2026.