TREATY

Money and property · Life between places

US property while living in the UK: cross-border tax

You may have kept a US home for family visits, let it out, or be deciding whether to sell. Those are different situations to describe. Begin with how the property is actually used, who owns it and which local records you have, rather than assuming one answer covers every overseas home.

Begin researching

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

Illustration: A woman in her forties and partner look through a home maintenance notebook at their London kitchen table.

Start here

Your cross-border tax questions.

Write a dated use history for the property. Separate personal stays, letting periods and time it was empty, then keep ownership and financing information alongside it.

  1. What should I ask about the property in my UK and US reviews?
  2. Which state or local questions need a separate specialist?
  3. What records should I gather before deciding whether to sell?

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: An adult homeowner and partner discuss a maintenance notebook beside a plant in their bright ordinary home.
  • Ownership and acquisition documents
  • Use history and any rental-management statements
  • Financing and improvement records

Your next step in tax research.

Prepare a property-specific agenda for an adviser familiar with the relevant US location and your UK circumstances. Do not make a sale decision from a general moving checklist.

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.