# UK HMRC filing requirements before moving to USA



## UKhubby (Sep 8, 2013)

Dear all,
I received my Residency (Green Card) in March 2020.
My US accountant informs me that 2020 will be taken as a filing year in USA and a split as well as double tax arrangement will apply from that date. This is fine and it is understood.
I have a self employed status in the UK and have filed my UK tax for 2020-2021, finishing 5th April 2021.
I am in the UK for 2 months and then intend to "move" in September 2021.
My question is
When and how do I submit my UK tax return? Will it be from date I declare that I am leaving? e.g. 5th April 2021-1 Sept 2021
OR does the 30 March USA resiency card date apply in the UK.
How does HMRC calculate the tax on my UK income ( Pensions only) and any Pension lump sum drawdown?

Please advise and guide


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## Gareth1979 (Aug 10, 2021)

Make sure when leaving UK to fill in p85


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## UKhubby (Sep 8, 2013)

Gareth1979 said:


> Make sure when leaving UK to fill in p85


Hi Gareth,
thank you. I indeed will. I am self employed and it seems that I will send both Self assesment and P85. Is there anything else? that you can think of/
I have disposed of all my UK assets, Primary home UK and Business so that USA would not tax. Apparently this has to be completed before residency is granted or will be subject to tax by IRS. 
The pension will be declared in UK as a UK based income. 
regards


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## Gareth1979 (Aug 10, 2021)

You might be better off phoning hmrc on 0300 200 3300 I think that's the number


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## UKhubby (Sep 8, 2013)

excellent idea. Thank you Gareth


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## andyg05 (May 7, 2017)

Art. 18 of the UK-US tax treaty is very generous regarding pensions which are given full reciprocal treatment, and in due course taxed only in country of residence. Roth IRAs are free of tax in both countries. Social security & State pension taxed in country of residence. Gov’t service & military pensions taxed by country of nationality. Bear in mind you might find it advantageous to pay voluntary Class 2 (if you can) or Class 3 N.I. contributions to get up to 35 years’ credits. For the rest: you will file split year (dual status) returns in both countries if appropriate. Don’t forget to file an FBAR for your non-US accounts including SIPP and ISA and be aware of PFIC tax on non-pension-enveloped funds.


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