Matthew Head

Thanks for the reply and guide. One thing I could not clarify in the write up is who would have the primary tax rights for the interest earned after returning to the UK (Sept to Dec)? My understanding is that if we pay it to the US, yet the UK have primary taxing rights, that we would not be due any relief and may pay double tax. Our intention is to complete the US tax return (Jan to Dec) as a resident, with our worldwide earnings for the full year due to the substantial presence test and then claim any relief when we submit our UK tax return.

Hi there, My partner and I returned to the UK in the second half of last year and abandoned our Green Cards in the US as we exited. We are now filing our US tax return and my understanding is that if we file a return for the whole year, based on the tax treaty, that we will be exempt from paying tax a second time when we complete our UK self assessment for the split year. Is this correct? If so, how do we demonstrate we have already paid tax? Thanks for your clarification.