UK Visit Visa Family

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Can I show my UAE salary account and bank statement in UAE as financial evidence?

Yes. What matters is demonstrating that the funds are available to you (the account is in your name and you can access the funds).

Would they consider my UAE bank statements as proof that I have regular income?

Yes. Presumably you will also be providing pay slips to prove the source of your income.

Do I need to mention this in the cover letter?

Yes, since your situation is not 100% straightforward. As commented by @mdewey the standard advice given here is give them any details which (a) help explain your financial circumstances, (b) help explain why you are not likely to overstay, (c) always tell the truth

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