United States Visa options for UK citizens to move to the US How can a UK citizen move to the US? This is a frequently asked question. The simple truth is that it depends on what you want to do and whether or not you meet the conditions of the US embassy to move to the US as a UK citizen. British citizens wishing to live in the United States (US) need to consider the type of VISAs available to them. UK citizens who want to reside in the United States are advised to apply for their VISAs via a specialist attorney. There are many US embassies available to take your UK VISA application. One US embassy is based in London. UK citizens can apply for a US VISA for employment, business, student or as a tourist (albeit the number of days allowed to stay in the United Kingdom is limited). Each Visa type has a Visa Category: – Au Pair (exchange visitor): Visa Category: J – Business visitor: Visa Category: B – Domestic employee or nanny: Visa Category: B – Intra-company transferee: Visa Category: L – Sports people, athletes, artists and entertainers: Visa Category: P – Professor, teacher, scholar (exchange visitor) Visa Category: J – Student, academic, vocational: Visa Category: F – Treaty trader/treaty investor: Visa Category: E We suggest that Brits looking to move to the United States work with a US attorney to prevent errors and delays in their VISA application. British moving to the United States and buying a USA Home Brits use online property portals such as Rightmove and Zoopla to find a home. This is not the case in the United States. Brits will need to find a Realtor to buy real estate property. A good realtor will scan the area for the right residential property and schedule appointments with each vendor. This makes your life much easier as a UK citizen to find a home in the United States, no matter which State you wish to live in. If you are looking for Real property, please complete this form so we can put you in contact with the right realtor. Each realtor needs to be qualified, experienced and knowledgeable in the state where you wish to live. Capital Gains Tax on UK homes when moving to the US Brits with a UK home will benefit from Private Residence Relief (PRR), meaning they do not need to pay Capital Gains Tax (CGT) to HMRC if they have always lived in the property. Once a UK citizen moves out of their British home, their Private Residence Relief extends for a further 9-months. After 9 months, Private Residence Relief runs out. Any time after this period would be subject to UK CGT payable to HMRC. In addition, Brits need to consider Capital Gains Tax in the United States. Capital Gains are payable to the Internal Revenue Service (IRS) when the UK home has not been lived in for 2 out of 5 years. The USA tax-free amount is also limited on selling a UK home. Only $250,000 for single individuals and $500,000 for couples are exempt. Please note the US dollars being discussed here. You will need to convert the UK Sterling gain into US dollars. Any amount of gain over the aforementioned amounts are taxable by the IRS. buying a home in the United States & mortgages I will stipulate from the outset that the following few paragraphs do not constitute as financial advice, and you need to seek out a US mortgage broker who is suitably qualified and regulated. In our experience of working with many Brits moving to the USA will be required to submit proof of income with their mortgage application: Many Brits will choose to rent a property for 6+ months in the United Kingdom while gathering the required information to get a good mortgage interest rate when buying a UK home. Many British citizens have opted to release money from their UK homes where the mortgage interest rates are less than in the United States. Citizens leaving the UK must consider mortgage terms and conditions on a property they wish to keep. There might be restrictions on maintaining the mortgage if they were to leave the country, especially if the property is to be converted into a buy-to-let. US Individual Tax Indentation Numbers (ITIN) for UK citizens Brits moving to the United States need to be aware that their UK tax ID numbers (UTR) have no effect in the United States. They will be required to obtain an Individual Tax Identification Number (ITIN) from the Internal Revenue Service. Am ITIN is a 9-digit number that is used for tax identification. This ITIN number will allow UK citizens to correspond with the Internal Revenue Service (IRS) and submit 1040 tax returns. Brits can also use their ITIN numbers for mortgage applications and getting bank accounts in the United States. Brits need to be aware that they may have to file a 1040 tax return to the Internal Revenue Service (IRS) even though they may not have to file a self-assessment tax return in the UK to HMRC. Tax residency (183-day myth) when moving to the United States Have you heard of the US 183-day tax residency myth? The story goes that you are only a tax resident in the United Kingdom or the United States if you have lived in those countries for more than 183-days. Nothing could be further from the truth. If a British individual has visited the United States in three years, each day will count towards the 183 days via a formula to determine their US tax residence status. The total days in the current year will be counted. A 1/3 of the days in the previous year will be counted. A 1/6 of the last two years will also be counted. For example. A British citizen visits the United States in 2023 for 100 days. In 2024 they will revisit the United States for 150 days. In 2024 they spend an additional 130 days in the United States. In isolation, the 183-day myth would land the UK citizen in trouble with the Internal Revenue Service. Because – 130 days for 2024, plus – 50 days for 2023 (One-third of the 150 days) – 16 days for 2022 (one-sixth of the 100 days) In this scenario, you can see that the individual has been resident in the United States for a total of 196 days (130 days plus 50 days plus 16 days). The UK citizen would then have to pay taxes to the Internal Revenue Service (IRS) on their worldwide income. We see many British people making costly mistakes assuming that the 183-day rule may be relied upon.