https://brinam.com/blog/ Practical guidance for British nationals in the United States. UK-US tax, visas, immigration, pension portability, FBAR compliance, and more. en-us hello@brinam.com (Brinam) hello@brinam.com (Brinam) Thu, 01 May 2026 00:00:00 +0000 https://brinam.com/blog/us-estate-tax-treaty brinam-us-estate-tax-treaty-2026-05 The UK-US estate tax treaty includes provisions that most advisors miss. British nationals with assets in both countries face potential double taxation at death, but the treaty creates offsets, exclusions, and credits that can significantly reduce the exposure. Fri, 01 May 2026 00:00:00 +0000 Tax https://brinam.com/blog/premium-bonds-irs brinam-premium-bonds-irs-2026-02 Premium Bonds issued by National Savings and Investments are widely held. For British nationals in the United States, prize winnings are treated as ordinary income by the IRS and interact with FBAR and FATCA reporting obligations. Sun, 01 Feb 2026 00:00:00 +0000 Compliance https://brinam.com/blog/qrops-pension-transfer brinam-qrops-pension-transfer-2025-12 Qualifying Recognised Overseas Pension Schemes allow British nationals to transfer UK pension funds abroad. The rules tightened significantly in 2017 and many schemes marketed to US residents are no longer viable. Mon, 01 Dec 2025 00:00:00 +0000 Pensions https://brinam.com/blog/o1-visa-british-nationals brinam-o1-visa-british-nationals-2025-10 The O-1 visa is available to individuals with extraordinary ability in their field. It is more accessible than many British nationals assume. This article explains the qualifying criteria, the petition process, and what documentation typically supports a successful application. Wed, 01 Oct 2025 00:00:00 +0000 Visas https://brinam.com/blog/lifetime-isa-us-tax brinam-lifetime-isa-us-tax-2025-08 The Lifetime ISA offers a government bonus of up to 25 percent on contributions. For British nationals in the United States, the IRS does not recognise it as a tax-advantaged account. Contributions and earnings may be reportable under PFIC rules. Fri, 01 Aug 2025 00:00:00 +0000 Tax https://brinam.com/blog/uk-employer-us-resident brinam-uk-employer-us-resident-2025-06 Some British nationals maintain employment with a UK company after relocating to the United States. The arrangement creates payroll obligations, tax filing requirements in both countries, and social security coordination issues. Sun, 01 Jun 2025 00:00:00 +0000 Employment https://brinam.com/blog/us-citizenship-british-national brinam-us-citizenship-british-national-2025-03 British law allows citizens to hold dual nationality. The US naturalisation process takes between one and three years depending on circumstance. This article covers eligibility requirements, the civics test, and the key decisions British nationals face. Sat, 01 Mar 2025 00:00:00 +0000 Immigration https://brinam.com/blog/nhs-entitlement-abroad brinam-nhs-entitlement-abroad-2025-01 Living outside the UK changes your relationship with the NHS. Entitlement to free NHS care is based on ordinary residence in the United Kingdom, not citizenship or National Insurance contribution history. Wed, 01 Jan 2025 00:00:00 +0000 Healthcare https://brinam.com/blog/uk-bank-account-expat brinam-uk-bank-account-expat-2024-11 UK banks have been closing the accounts of British nationals who move abroad. Barclays, HSBC, and NatWest have all applied restrictions at various points. This article explains which banks still serve non-resident British nationals and what documentation is required. Fri, 01 Nov 2024 00:00:00 +0000 Banking https://brinam.com/blog/isa-pfic-rules brinam-isa-pfic-rules-us-residents-2024-09 Individual Savings Accounts are tax-free in the United Kingdom. For British nationals in the United States, the IRS does not recognise ISAs as tax-advantaged accounts. Funds held within them may be classified as Passive Foreign Investment Companies. Sun, 01 Sep 2024 00:00:00 +0000 Compliance https://brinam.com/blog/national-insurance-from-us brinam-national-insurance-from-us-2024-07 Paying Class 2 or Class 3 NI contributions while abroad protects your UK state pension entitlement. Each qualifying year costs significantly less than the pension income it secures. Mon, 01 Jul 2024 00:00:00 +0000 National Insurance https://brinam.com/blog/uk-pension-us-residents brinam-uk-pension-us-residents-2024-05 Your UK state pension and any private pension built before leaving Britain do not disappear when you move to the United States. The rules on portability, overseas payment, and UK-US treaty interaction depend on the type of pension. Wed, 01 May 2024 00:00:00 +0000 Pensions https://brinam.com/blog/fbar-british-nationals brinam-fbar-british-nationals-2024-03 If you have financial accounts in the United Kingdom and live in the United States, FBAR applies to you. The threshold is low, the penalties for non-compliance are severe, and the rules apply to accounts you have signature authority over. Fri, 01 Mar 2024 00:00:00 +0000 Compliance https://brinam.com/blog/uk-us-tax-treaty brinam-uk-us-tax-treaty-2024-01 The US-UK double taxation agreement prevents most income from being taxed in both countries. It covers employment income, pensions, dividends, and capital gains, but the interaction with US domestic law is complex. Mon, 01 Jan 2024 00:00:00 +0000 Tax https://brinam.com/blog/uk-company-us-resident brinam-uk-company-us-resident-2023-12 British nationals who own or direct UK limited companies face reporting obligations in the United States even if the company operates entirely in the UK. The IRS treats certain foreign corporations as pass-through entities for US tax purposes. Fri, 01 Dec 2023 00:00:00 +0000 Business https://brinam.com/blog/non-resident-landlord-scheme brinam-non-resident-landlord-scheme-2023-10 British nationals who rent out UK property while living in the United States must register with HMRC's Non-Resident Landlord scheme. Without registration, letting agents and tenants are required to withhold 20 percent of rental income at source. Sun, 01 Oct 2023 00:00:00 +0000 Property https://brinam.com/blog/visa-options-british-nationals brinam-visa-options-british-nationals-2023-09 British nationals working in the United States most commonly hold L-1, O-1, or E-1 visas. Each has different qualifying criteria, duration limits, and sponsorship requirements. This article explains the options most relevant to UK professionals in America. Fri, 01 Sep 2023 00:00:00 +0000 Visas https://brinam.com/blog/uk-driving-licence-exchange brinam-uk-driving-licence-exchange-2023-07 UK driving licences are valid in the United States, but for how long depends on the state. Most states allow UK licence holders to drive for up to one year after establishing residency, after which a local licence is required. Sat, 01 Jul 2023 00:00:00 +0000 Practical https://brinam.com/blog/green-card-british-national brinam-green-card-british-national-2023-03 Permanent residency in the United States is available to British nationals through employment, family, the diversity lottery, or investment. Each route has different timelines, costs, and documentation requirements. Wed, 01 Mar 2023 00:00:00 +0000 Immigration https://brinam.com/blog/us-social-security-british-nationals brinam-us-social-security-british-nationals-2023-01 British nationals who have worked legally in the United States and paid Social Security taxes may be entitled to US retirement benefits. The UK-US Totalization Agreement allows work credits earned in both countries to be combined for eligibility purposes. Sun, 01 Jan 2023 00:00:00 +0000 Benefits