Life in two places · Life between places
Splitting your year between the UK and US: tax residence
You may spend a season near family in the UK and the rest of the year in the US, without thinking of either stay as a move. Start with the actual pattern of your life: visits, homes, work and the people you return to. A calendar is a useful starting point for research, not a substitute for checking your position.
Begin researchingA preparation page, not a residence or filing determination. Filing is not currently available.
Start here
Your cross-border tax questions.
Distinguish planned trips from trips already taken. Mark changes to work or housing alongside the travel, so a review does not depend on a remembered total alone.
- Which residence questions should I check in each country for this particular year?
- What information beyond my travel calendar should I discuss?
- Does my pattern this year need a fresh review compared with last year?
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.
- A private travel calendar with supporting bookings
- Dates homes were available to you
- A separate summary of work locations and family connections
Your next step in tax research.
Reconcile the calendar against bookings and write down any gaps. Use it to frame a residence review; do not upload precise travel history to this public site.
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 diagnosticPreliminary only—not tax advice. No email, documents or exact amounts required.