I want to move back to the US, how do I break my UK Residency?

Breaking UK residency is done by not meeting the Statutory Residence Test rules, which looks at the number of days spent in and the number of ties you have to the UK. If you leave the UK but return often for whatever reason and still have ties here, you could still be a tax resident under those rules.

As there is a tax treaty between the US and the UK, if you've gone back to the States, you could also break UK Residency not necessarily by relying on the Statutory Residence Test rules, but by looking at the treaty Tie Breaker Rules.

The treaty tie breaker looks at four different tests, in a particular order, to determine whether you would tie break to the US and therefore be classed as non-resident in the UK.

Please read our article explaining the Statutory Residence Test >