Returning to the US
The year you move back is the one that needs the most care.
The UK tax year you leave may qualify for split-year treatment, your FEIE eligibility usually ends part-way through the US year, and UK pensions, ISAs and property take on a different character once you are US resident.
Typical situations
- Leaving the UK part-way through a tax year
- Keeping a UK property to let
- Holding UK pensions, SIPPs or ISAs after the move
What is normally filed
- UK Self Assessment with residence pages
- Split-year claim, and the Non-resident Landlord scheme if letting property.
- Form 1040 for the move year
- Part-year FEIE or Foreign Tax Credit, and state residency from the date of return.
- FBAR and Form 8938
- UK accounts remain reportable; the Form 8938 thresholds drop to the US-resident levels.
What catches people out
- ISAs: income and gains become fully taxable in the US with no UK shelter benefit; consider the position before, not after.
- UK pension lump sums drawn while US resident are taxed under the treaty rules for lump sums.
- Letting your UK home from the US creates a UK return every year and US depreciation rules on the property.
FAQ
Questions we are asked
Do I still file in the UK after I leave?
For the year of departure, yes, and for later years if you have UK rental income or certain UK gains. UK employment income after departure is normally outside UK tax.
Written by the US UK Expat Tax advisory team. Last reviewed 7 November 2026
Primary sources checked
General information, not personal tax advice. Rules and thresholds change; we confirm the position for your facts before any work.
Get started
Tell us your situation
Where you live, which years are involved, what has been filed, and every source of income in each country. We reply by email within two working days with what is needed and a written fee. No free consultations, and no work starts before you have the quote.