Where you're tax-resident when your life spans two countries — substantial presence, closer connection, and treaty tie-breaker analysis.
Cross-border life regularly produces years where two countries each have a strong claim on you for tax. The substantial presence test, closer-connection exception, UK statutory residence test, and the US-UK treaty tie-breaker rules all interact — and the answer matters for everything from where your salary is taxed to whether your ISA gains are reportable. Getting the residency call wrong in year one cascades through every return for as long as your situation lasts.
Each one is a separate service with its own page — click Learn more on any block below to see the full scope, deliverables, and pricing notes.
The IRS substantial presence test and how to file a closer-connection exception (Form 8840) where available.
Substantial presence test.
Learn moreResidence tie-breaker, pension sourcing, capital gains, and double-tax relief under the US-UK treaty.
Residence & double tax relief.
Learn moreDomicile, tie-breaker, and US state residency planning for clients moving between jurisdictions.
Domicile, tie-breaker, planning.
Learn moreMap your physical presence days across the past 3 years — UK, US, and elsewhere — and reconcile against passport / boarding-pass evidence.
Apply substantial presence, closer connection, and UK SRT. If both apply, run the treaty tie-breaker — permanent home, centre of vital interests, habitual abode, nationality.
Prepare Form 8840 (closer connection) or Form 8833 (treaty position) with the supporting record so the position holds up under scrutiny.
File the right return shape — 1040, 1040NR, or dual-status — and align with your UK self-assessment so HMRC and the IRS see consistent positions.
I was running a London office and a New York one in the same year. TaxStone's residency call kept me out of dual-status and saved a five-figure tax bill — backed by Form 8833 disclosure that's never been questioned.
Day records and ties evidence — clearer than it sounds.
Send us a one-paragraph description of your situation and we'll tell you which filings are actually on the hook.
