◉ Residency & Treaty
Federal & state residence reviews
Domicile, tie-breaker, and US state residency planning for clients moving between jurisdictions.
Overview
Why this filing matters
Domicile, tie-breaker, and US state residency planning for clients moving between jurisdictions.
Note — Domicile, tie-breaker, planning.
◉ Who this is for
- •Clients relocating between US states
- •Dual residents needing a domicile review
✓ What you get
- ✓Residence factor analysis
- ✓State filing-status recommendation
- ✓Planning memos where relevant
At a glance
- Key forms
- —
- Category
- Residency & Treaty
- Turnaround
- 2–3 weeks once documents are complete
- Filed by
- ACCA-qualified IRS Enrolled Agent
Our approach
Residence decided on the rules, not the calendar.
Where you are tax resident — and under which country's rules — drives almost everything else in a cross-border return. US residence can turn on the substantial-presence test or a closer-connection claim; UK residence turns on the Statutory Residence Test; and when both countries claim you, the treaty tie-breaker decides, but only if the position is actually claimed.
We work the residence question through each country's test and, where needed, the treaty tie-breaker, and document the result so the same answer holds for pensions, gains and double-tax relief rather than being re-argued on every form.
- US substantial-presence and closer-connection position worked through explicitly
- UK Statutory Residence Test applied, with split-year treatment considered
- Treaty tie-breaker claimed and documented when both countries claim you
Our process
How we handle your filing
Four steps from first email to filed return. Fixed fee confirmed in writing before any work begins.
01
Intake
Send us your situation by email or the enquiry form. We come back with the questions we need answered — every source of income for the year, filing history, accounts and entities — and a tailored document list.
02
Review
We analyse your position, flag any cross-border risks, and confirm the scope and fixed fee in writing before any work starts.
03
Prepare
Draft returns and schedules are prepared with plain-English commentary on key positions for your review.
04
File
You sign electronically; we e-file with the IRS / FinCEN and send you the acceptance confirmations for your records.
Pricing
Fixed fees — no surprises
Residence review: £500 + VAT for a single-state or federal review; £900 + VAT for multi-jurisdiction analysis. Planning memos for expatriation or state exit are scoped separately.
Prices are indicative starting points and exclude UK VAT, which applies to UK-resident clients only. We quote in writing once we have confirmed every source of income and your filing history for the years involved.
FAQs
Common questions
Related services
Others in Residency & Treaty
Who this is for
Situations where this filing usually applies
Related reading
Guides from our team on this topic
- Cross-Border Remote Work: US–UK Tax Rules for 2026Residency · Remote Work · 9 min read →
- The Temporary Repatriation Facility: Why 2026-27 Is the Year to ActNon-Dom Reform · 11 min read →
- Non-Dom Is Gone: The UK's New Foreign Income & Gains (FIG) Regime Explained (2025/26)UK Tax · FIG Regime · 12 min read →
- Pre-Immigration Tax Planning: What Americans Must Do Before Moving to the UKPre-Immigration · 11 min read →
- State Tax for Americans Abroad: Which States Still Claim You?State Tax · 11 min read →
Ready to get this filed?
Tell us your situation and we’ll reply by email within 2 working days with our questions, then a written scope, fixed fee and document list.