Hi @mitra ,
Nick here from Shopify. Great questions.
If your business and bank account are in the UK, I would suggest keeping them there rather than the UAE, even if you have a lot of customers in the UAE. Because your business is based in the UK, this is where you would pay your business and sales taxes regardless of where you sell. Something else to think about is that being based in the UK enables you to use Shopify Payments while if you moved your bank to the UAE, you would have to use a third party payment gateway. Your payments would go directly to your UK account in this case.
You can see the help guide Shopify has for Shopify Payments and it’s benefits here. In my opinion, I feel if you mixed and matched your store bank details location with where your business is located it could make things more complicated than they need to be, but it is your call at the end of the day.
I hope this helps, but are there any other questions you have about setting up your business details? If so, be sure to let me know!
All the best, Nick