Moving from the US to the UK?
As a US citizen, relocating to London means navigating tax obligations in two countries. We specialise in the UK side of your move — residence, the FIG regime, and cross-border structuring — working alongside your US tax advisers to ensure both sides are coordinated.
You Don't Have to Navigate This Alone
Unlike most nationalities, US citizens remain subject to US taxation no matter where in the world they live. When you move to the UK, you'll face a complex web of obligations spanning both countries — from UK residence under the Statutory Residence Test to ongoing US filing requirements like FBAR and FATCA.
We're not US tax preparers — we're UK Chartered Tax Advisers who specialise in the UK tax implications of your relocation. We're currently advising several US clients through their UK move, and we understand the unique challenges Americans face when settling in London. Working alongside your US tax advisers, we handle the UK side — residence, the FIG regime, cross-border structuring, and UK compliance — so nothing falls through the cracks.
Our US Expats Tax Services
Pre-Arrival Tax Planning
Strategic planning before you arrive in the UK — including timing your move, realising US gains pre-residence, and restructuring investments to avoid PFIC traps.
US-UK Treaty Advice
Expert guidance on how the US-UK Double Taxation Convention affects your UK tax position — from residence tie-breaker rules to pension provisions and relief from double taxation.
Residence & Split Year
Determining your UK residence status under the Statutory Residence Test, managing split year treatment, and the new 4-year FIG regime for new arrivals.
Pension & Investment Planning
Cross-border pension advice covering UK SIPPs, US 401(k)s, IRAs, ISAs, and PFIC exposure — ensuring your retirement planning works in both jurisdictions.
UK Compliance & US Coordination
We handle your UK tax filings and coordinate with your US tax preparer to ensure both sides are aligned — including sharing the UK tax data your US preparer needs for FBAR, FATCA, and other US reporting.
Pre-Arrival Planning Checklist
Proper planning before you arrive in the UK can save significant tax. Here are the key steps to take before your move.
US-UK Tax FAQs
Do US citizens moving to the UK pay tax in both countries?
Yes. US citizens remain subject to US taxation regardless of where they live. However, the US-UK double tax treaty and the Foreign Tax Credit system prevent the same income from being taxed twice. Most US expats in the UK pay UK tax at higher rates and use the Foreign Tax Credit to offset their US liability.
What is the FIG regime for new UK arrivals?
The Foreign Income and Gains (FIG) regime, introduced in April 2025, replaces the old non-dom regime. New arrivals who haven't been UK resident in the previous 10 years can claim relief on foreign income and gains for their first four years of UK residence.
Should I use the Foreign Earned Income Exclusion or the Foreign Tax Credit?
For most US expats in the UK — where tax rates are typically higher than US rates — the Foreign Tax Credit (FTC) is the better choice, as it generates carryforward credits and covers all types of income. While your US tax preparer will make the final election, we advise on how each option interacts with your UK tax position to help you and your US preparer make an informed decision.
What are PFICs and why do they matter?
Passive Foreign Investment Companies (PFICs) are foreign investment funds that trigger complex US reporting requirements and punitive tax treatment. Most UK investment funds — including many ISA and SIPP investments — are PFICs for US purposes. Specialist advice is essential to manage this exposure.
Do I need to file FBAR if I move to the UK?
Yes. If you have UK bank accounts with an aggregate balance over $10,000 at any point in the calendar year, you must file an FBAR (FinCEN Form 114). FATCA reporting (Form 8938) may also be required. These are US filings handled by your US tax preparer — we provide the UK account balances and tax data they need to complete them.
How does the UK Statutory Residence Test work for Americans?
The Statutory Residence Test (SRT) determines whether you're UK resident for tax purposes based on days spent in the UK, whether you have a UK home, your work patterns, and your connecting ties. Even if you don't intend to be UK resident, you may become resident inadvertently if you spend too many days in the UK.
See How We've Helped Others Like You
Read anonymised success stories from US citizens we've guided through UK relocation tax planning — including PFIC restructuring, FIG regime planning, and pre-arrival capital gains strategies.
View Success StoriesPlanning Your Move to the UK?
The earlier you start planning, the more tax you can save. Let our specialist UK tax advisers guide your relocation.
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