Moving to the UK from the US: Tax Checklist for Americans

Moving to the UK is exciting, but the tax implications start before you leave. The UK's worldwide income taxation and complex rules for non-doms create unique pre-move planning needs. This checklist covers the key tax steps before, during, and after your move.

Before You Move (3-6 months before)

State Tax Exit

• If you live in California, New York, or another aggressive state, plan your exit carefully
• Surrender your driver's license and obtain a new one
• Cancel voter registration
• Sell or rent out property
• Close or minimize bank accounts in your former state
• Consider establishing residency in a no-tax state before moving abroad

FEIE Planning

• Understand the physical presence test (330 days outside the US in a 12-month period)
• Plan your move date to maximize your first-year FEIE
• Keep detailed travel records from day one

Non-Dom Status Planning

• Research whether you qualify for the remittance basis (being phased out from April 2025)
• The new 4-year foreign income and gains regime may apply to new arrivals
• This significantly affects your UK tax liability and FEIE vs FTC analysis

Totalization Agreement

• The US-UK totalization agreement prevents double social security taxation
• If you are self-employed in the UK, obtain a certificate of coverage

Banking

• Plan for UK bank account opening (requires proof of address)
• Keep at least one US bank account open
• Understand FBAR reporting requirements (including ISAs)

First Year Filing

Partial-Year FEIE

In your first year abroad, you may qualify for partial-year FEIE.

UK Tax Residency

UK tax residency is determined by the statutory residence test, which is complex. It considers days spent in the UK, work ties, accommodation ties, family ties, and other factors.

FBAR

File FBAR for all foreign accounts, including UK accounts (bank accounts, ISAs, SIPPs), if the aggregate value exceeds $10,000.

Establishing UK Tax Residency

• Obtain a National Insurance number
• Open a UK bank account
• Register with HMRC (if self-employed)
• Register with a GP (general practitioner) for NHS access

Common Pre-Move Mistakes

1. Not planning state tax exit — California and New York can follow you abroad for years.
2. Not tracking travel days — You need 330 days outside the US for the physical presence test.
3. Not understanding remittance basis changes — The rules are changing from April 2025.
4. Not reporting UK bank accounts and ISAs on FBAR — All foreign accounts are reportable, including ISAs.
5. Assuming UK pensions are tax-free in the US — They are not. US tax treatment is complex.

Timeline Checklist

3 months before:

• Research remittance basis / new regime eligibility
• Plan state tax exit strategy
• Obtain National Insurance number (if possible)
• Set up travel tracking system

1 month before:

• Surrender state driver's license (if needed)
• Cancel state voter registration
• Document your move
• Obtain certificate of coverage (if self-employed)

First month in the UK:

• Open UK bank account
• Register with HMRC (if self-employed)
• Register with a GP
• Obtain National Insurance number

First tax season:

• File US tax return with FEIE/FTC
• File FBAR (including ISAs and SIPPs)
• File UK tax return (if resident)
• Make quarterly estimated tax payments (if self-employed)

When to Get Professional Help

You should consider professional help before you move, especially if you live in a high-tax state, have complex income, or are considering the remittance basis.

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FileAbroad explains U.S. federal tax and U.S. international information-reporting consequences of documented foreign facts. It does not provide foreign-country legal or tax representation, valuation opinions, banking or remittance advice, or advice on what a foreign authority will accept.

Scope statement reviewed 2026-08-30 · FileAbroad product/content owner