mquinn

Hi - I am early 30’s & moving back to Northern Ireland from the US having lived here for last 4.5 years and a couple of years in Hong Kong before that. I am trying to put together a checklist and would love thoughts on anything I’m missing, specially doing this tax effectively & legal!

Background

- I’ll be giving back my green card
- I’ll be a UK Employee / Resident
- I have Irish Nationality (You can have both UK & Ireland Passports if from N.Ireland)
- I will likely like marry my US girlfriend when she moves to NI in late 2017

Sep
- Fly to Northern Ireland & move to my employers UK Payroll
- Open UK bank accounts & ISA

Oct -
- Contact US embassy and complete Form I-407, Abandonment of Lawful Permanent Resident Status
- Apply for ESTA for trip back to US in November

Nov
- Back in US for work for a couple of weeks

Dec
- 31st - Last tax year I should need to file US tax return. Will be taxed on US income Jan - October

Jan -
- Do my final US Tax returns for 2016 & Attach a copy of I-407
- Tell them about any UK accounts I open/have in 2016 - Do I need to?

Jan 2017 onwards
- File a W-8BEN each year I keep US stocks/expect dividends
- US Stock - Sell and close accounts as needed - More tax efficient if not a US resident/filing US return I believe?
- US 401k - Sell paying 20% tax, may have the 10% withdraw fee - Still researching
- US Bank & Credit cards - Close Bank Accounts - maybe leave 1 open for usage when in US on holidays / any late bills
- US Social Security - Can’t get back as didn’t work 40 quarters

Late 2017
- Get married in N.Ireland/Europe - not sure if getting married in US/UK/Ireland makes it easier for her VISA
- Apply for UK or Irish Visa - still confused over what to do post brexit. She will want to be able to work in Dublin or Belfast

scot47

For UK spousal visa you have to either earn £18,6000 or have enough savings in the bank to qualify. (Is it £63,000 ?)

MinMax

So glad to see your to-do list as I am moving back to the UK after 40 years in New York. I will avidly watch the replies coming in to you.

HKG3

You can open an UK bank account in the US before your return. HSBC offers this service. Please see link below -

https://www.us.hsbc.com/1/2/home/per...g/open-account

If you are moving to Northern Ireland with your non EEA wife to be, you will need to apply for an UK spouse visa for her.

Pulaski

Once you have completed an I-407 and handed back your green card, you can't go back to the US in November to "work". As a visitor (ESTA/VWP), there is a limited list of activities that you can participate with/for your employer, such as meetings, giving/receiving training, marketing and client meetings, etc., but not to work.

BritInParis

I would echo Pulaski's comment about abandoning your Green Card, better to do it once you're back in the UK for good.

Brexit won't make any different to your wife's ability to work in the UK or Ireland. A UK spouse visa won't permit her to work in Ireland and an Irish spouse visa won't allow her to work in NI.

Adelie

How will you be handling moving any household goods, clothes etc to NI if you are moving soon and your girlfriend will only be coming in a year or so? Interested in your plans as I have a similar situation (me moving home long before non-UK spouse can move) looming.

mquinn

Pulaksi - Yes meetings I mean - we are Headquartered in NY so will come back every few months but don't think thats a problem, didd this with a past employer when i lived in HK as well.

Adelie - We don't own a lot and will really be starting from scratch in NI. Just shipping clothes, imac and small household items.

Anyone got thoughts/experience on what to do with US stocks, sell now and just have a high tax bill and be done with US tax returns. Or keep them until I have a lower income year and keep doing US taxes/whatever you need to do when you are a non resident with earnings.

cyrian

I have a UK friend who went to the USA every few months for meetings until one day he was queried about multiple visits.
He explained that he was in USA for meetings and was told that he visa was not the correct one. (i.e. a visitors visa).
He was put back on the plane to the UK.

Pulaski

Wow! That was a SNAFU - the VWP and B1/B2 specifically allow business meetings among a number of other things that in common parlance might be called "work".

Unfortunately CBP officers on the front line are often blissfully unaware of what different visa types allow.