TREATY

Family and study · Life between places

Partners in the UK and US: household tax questions

One partner may take a role abroad while the other stays near work, family or school. Your household has a shared story, but each person's circumstances still need to be described clearly. Begin with two individual timelines and a separate note of the arrangements you share.

Begin researching

A preparation page, not a residence or filing determination. Filing is not currently available.

Illustration: Two partners reunited for a visit prepare a simple meal together in an ordinary sunny city apartment.

Start here

Your cross-border tax questions.

Distinguish individual income and accounts from jointly held arrangements. Record changes to living patterns without assuming both partners have the same tax position.

  1. Which facts need to be reviewed for each partner separately?
  2. What should we ask about jointly held property and accounts?
  3. Which household changes should be raised before preparing returns?

Make the next conversation easier

Records for your tax review.

Keep these in your own records. You do not need to send Treaty documents, amounts or personal details.

Illustration: Two parents talk quietly while organising an ordinary household notebook in a bright lived-in kitchen.
  • Separate living and working timelines
  • Ownership information for shared arrangements
  • Prior advice covering either partner

Your next step in tax research.

Agree a shared list of questions, then label which person or jointly held arrangement each question concerns. Keep sensitive records in your own secure files.

Official tax guidance

Use the tax authorities’ guidance for the period and circumstances you are reviewing. These links are starting points, not an answer about your own position.

Want to organise your wider UK–US questions?

The preliminary diagnostic asks you to confirm your own context. Visiting this page does not fill in any answers.

Explore the UK–US diagnostic

Preliminary only—not tax advice. No email, documents or exact amounts required.