US and UK Tax Filing for People Moving Between Countries
Moving between the US and the UK — whether you're a US national moving to the UK, a UK national moving to the US, or moving back and forth — creates a complex dual-jurisdiction tax situation. Both the IRS and HMRC will have claims on your income, the tax year end dates don't align, and the US-UK tax treaty requires careful application. We have specialist expertise in coordinating US and UK tax returns for people moving between both countries.
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What this filing may involve
Every situation is different. The forms below commonly apply — your specific filing may vary.
Documents usually needed
How Nomadic.Tax works
AI-assisted preparation with licensed professional review — every time.
When human review matters
Independent research and educational guidance from the Nomadic Tax Institute.
Relevant plans
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- ✓Everything in Standard
- ✓Schedule C & SE for self-employment
- ✓Multiple income sources and currencies
- ✓Everything in Premier
- ✓Foreign Earned Income Exclusion (Form 2555)
- ✓Foreign Tax Credit (Form 1116)
- ✓FBAR filing (FinCEN 114) included
- ✓Statutory Residence Test & split-year review
- ✓Non-resident landlord and UK property income
- ✓UK company salary/dividends for non-residents
Frequently asked questions about US and UK Tax Filing for People Moving Between Countries
How do I handle moving from the US to the UK mid-year for tax purposes?
On the US side, you file Form 1040 for the full year, with FEIE applying to income earned after your move (via the chosen 12-month period). On the UK side, you file SA100 with SA109 and claim split-year treatment, which divides the year into your non-UK part (before arrival) and UK part (after arrival).
What is the US-UK tax treaty and how does it help?
The US-UK Comprehensive Income Tax Convention provides relief from double taxation in specific situations — for example, determining which country has primary taxing rights on pension income, business profits, and capital gains. However, US citizens can't use the treaty to eliminate US tax obligations entirely due to the 'savings clause'.
Can you file both my US and UK returns?
Yes. We have both licensed US CPAs and UK Self Assessment specialists. For clients with obligations to both tax systems, we coordinate both returns to ensure consistency in income allocation and avoid double taxation.
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