Resources
Practical, factual articles on the issues British nationals face in the United States. Tax, visas, pensions, compliance, and the professional realities of living across two countries.
The UK-US estate tax treaty includes provisions that most advisors miss. British nationals with assets in both countries face potential double taxation at death, but the treaty creates offsets, exclusions, and credits that can significantly reduce the exposure. This article covers what the treaty says, where the gaps are, and what planning steps matter most.
Premium Bonds issued by National Savings and Investments are widely held. For British nationals in the United States, prize winnings are treated as ordinary income by the IRS and interact with FBAR and FATCA reporting obligations.
Qualifying Recognised Overseas Pension Schemes allow British nationals to transfer UK pension funds abroad. The rules tightened significantly in 2017 and many schemes marketed to US residents are no longer viable. This article explains what still works and when to leave a pension where it is.
The O-1 visa is available to individuals with extraordinary ability in their field. It is more accessible than many British nationals assume. This article explains the qualifying criteria, the petition process, and what documentation typically supports a successful application.
The Lifetime ISA offers a government bonus of up to 25 percent on contributions. For British nationals in the United States, the IRS does not recognise it as a tax-advantaged account. Contributions and earnings may be reportable under PFIC rules, with punitive tax consequences.
Some British nationals maintain employment with a UK company after relocating to the United States. The arrangement creates payroll obligations, tax filing requirements in both countries, and social security coordination issues that neither HR nor standard tax advisors typically address.
British law allows citizens to hold dual nationality. The US naturalisation process takes between one and three years depending on circumstance. This article covers the eligibility requirements, the civics test, and the key decisions British nationals face when weighing up naturalisation.
Living outside the UK changes your relationship with the NHS. Entitlement to free NHS care is based on ordinary residence in the United Kingdom, not citizenship or National Insurance contribution history. This article explains what British nationals abroad are entitled to when visiting the UK, and what they are not.
UK banks have been closing the accounts of British nationals who move abroad. Barclays, HSBC, and NatWest have all applied restrictions at various points. This article explains which banks still serve non-resident British nationals, what documentation is required, and the alternatives if your account is closed.
Individual Savings Accounts are tax-free in the United Kingdom. For British nationals in the United States, the IRS does not recognise ISAs as tax-advantaged accounts. Funds held within them may be classified as Passive Foreign Investment Companies, which triggers punitive US tax treatment.
Paying Class 2 or Class 3 NI contributions while abroad protects your UK state pension entitlement. Each qualifying year costs significantly less than the pension income it secures. This article covers who qualifies, how much it costs, how to pay from America, and the deadlines that apply.
Your UK state pension and any private pension built before leaving Britain do not disappear when you move to the United States. The rules on portability, overseas payment, and UK-US treaty interaction depend on the type of pension. This article explains what transfers, what stays, and what you need to protect.
If you have financial accounts in the United Kingdom and live in the United States, FBAR applies to you. The threshold is low, the penalties for non-compliance are severe, and the rules apply to accounts you have signature authority over, not just accounts in your name.
The US-UK double taxation agreement prevents most income from being taxed in both countries. It covers employment income, pensions, dividends, and capital gains, but the interaction with US domestic law is complex. This article explains the key provisions British nationals need to understand before filing.
British nationals who own or direct UK limited companies face reporting obligations in the United States even if the company operates entirely in the UK. The IRS treats certain foreign corporations as pass-through entities for US tax purposes, with Form 5471 filing requirements.
British nationals who rent out UK property while living in the United States must register with HMRC's Non-Resident Landlord scheme. Without registration, letting agents and tenants are required to withhold 20 percent of rental income at source before paying it to you.
British nationals working in the United States most commonly hold L-1, O-1, or E-1 visas. Each has different qualifying criteria, duration limits, and sponsorship requirements. This article explains the options most relevant to UK professionals relocating to or already working in America.
UK driving licences are valid in the United States, but for how long depends on the state. Most states allow UK licence holders to drive for up to one year after establishing residency, after which a local licence is required. This article covers the exchange process and the states where full exchange is possible without retesting.
Permanent residency in the United States is available to British nationals through employment, family, the diversity lottery, or investment. Each route has different timelines, costs, and documentation requirements. This article explains the main pathways and the key decisions to make early in the process.
British nationals who have worked legally in the United States and paid Social Security taxes may be entitled to US retirement benefits. The UK-US Totalization Agreement allows work credits earned in the UK and the US to be combined for eligibility purposes. This article covers the qualifying conditions and how to claim.