In this episode of US-UK Tax Talk, Aidan Grant is joined by Catherine Betancourt, a US immigration specialist at Flynn Hodkinson, to answer the practical questions people actually ask when planning a move to the United States.

Aidan and Catherine walk through the typical US immigration journey from visas, to green cards, to citizenship. They cover what is realistic, what is commonly misunderstood, and where people get caught out. They discuss why work-based immigration often depends on having an overseas connection, why the H-1B is uniquely unpredictable, how family sponsorship works in practice, and why green card travel rules can become a major risk for UK-based lifestyles.

Come back for new episodes of US-UK Tax Talk released on the first Wednesday of every month.

For questions or feedback, please contact us:

🔗 Aidan Grant – Partner, Tax & Estate Planning
https://collyerbristow.com/people-listing/aidan-grant/

🔗 Collyer Bristow – Tax & Estate Planning Team
https://collyerbristow.com/

🎧 Listen on the go
https://podcasts.apple.com/gb/podcast/us-uk-tax-talk/id1570411216

Key Take Aways

• What are the main ways to move to the US if you’re not a US citizen? For most people it comes down to two routes: work or family. There is not, in the way people often assume, a simple “invest money and you get a visa” pathway. If you are not being sponsored through work or a qualifying family relationship, options narrow quickly.
• I’m a US employer (or I’ve got a US job offer). Why is it still so hard to get a visa? If the employer is US-only with no overseas footprint, the available visa routes can be surprisingly limited. Many common work routes are designed around a connection abroad, such as transfers. Without that link you are often pushed into more restrictive categories unless you qualify under something like “extraordinary ability.”
• Everyone mentions the H-1B. Is it actually a lottery and can you increase your chances? Yes. The H-1B begins with a genuine random selection lottery, and selection still does not guarantee approval. You also cannot “flood” the process with duplicates. It is one entry per applicant and duplicates can be disqualified, so it is not a reliable hiring strategy.
• If H-1B is uncertain, what are the realistic alternatives people actually use? Two of the most practical routes discussed are the L-1, moving someone from an overseas office to the US, and the E-2, a treaty-based business route that can work for UK nationals. Both can be effective, but both are highly fact-specific. The E-2 in particular can turn on ownership and nationality tracing.
• Once I have a green card, can I live outside the US and still keep it? This is where the rules tighten. Travel patterns can trigger scrutiny. Around six months abroad can lead to questioning at the border, and 12 months or more can be treated as evidence you have abandoned permanent residence. If extended time outside the US is likely, planning ahead and considering a re-entry strategy matters.

In this episode of US-UK Tax Talk, Aidan Grant, Partner in the Tax & Estate Planning team at Collyer Bristow, answers common listener questions on estate planning for Americans living in the UK.

From wills and probate to living trusts, inheritance tax, family gifting, property ownership, and powers of attorney, Aidan explains when estate planning can stay simple, where cross-border complexity genuinely arises, and how US citizens in the UK can approach planning decisions with confidence.

Come back for new episodes of US-UK Tax Talk released on the first Wednesday of every month.

For questions or feedback, please contact us:

🔗 Aidan Grant – Partner, Tax & Estate Planning
https://collyerbristow.com/people-listing/aidan-grant/

🔗 Collyer Bristow – Tax & Estate Planning Team
https://collyerbristow.com/

🎧 Listen on the go
https://podcasts.apple.com/gb/podcast/us-uk-tax-talk/id1570411216

What’s Covered?

• Does my estate planning have to be complex just because I’m an American living in the UK? Being subject to two tax systems does not automatically mean your estate plan needs to be complicated. Simple objectives can often be met with simple planning.
• I’m an American living in the UK with assets in both countries. Do I need a will in both jurisdictions? There is no fixed rule. The right approach depends on probate timing, cost, and administrative efficiency.
• A US attorney has recommended a living trust to avoid US probate, should I do that? US living trusts can be effective but are not always the right solution for UK-resident Americans and may create UK tax issues if used incorrectly.
• My estate planning wishes are simple, but I’m worried about UK inheritance tax, what can I do? Inheritance tax exposure can often be managed without over-engineering, but cross-border alignment is essential.
• My parents live in the US and want to make lifetime gifts to me. Are there UK tax issues? Yes. UK tax consequences can arise for UK-resident recipients even when gifts are made by US-based parents.
• My parents are redoing their US estate planning. Does my UK residence matter? Yes. The residence and tax position of beneficiaries can materially affect how US estate planning works in practice.
• My spouse and I are buying a home in the UK. I’m American, but my spouse isn’t, should we think about ownership? Property ownership structure can have significant estate planning and tax implications for mixed-nationality couples.
• Should I put powers of attorney in place in both the US and the UK? Powers of attorney are jurisdiction-specific and often need to be put in place separately to be effective.
• I know I need advice, but who do I actually need - a lawyer, accountant, or financial adviser? Cross-border estate planning usually requires coordinated advice, and knowing who to involve is key.

In this episode of US-UK Tax Talk, host Aidan Grant is joined by James Austen, Partner, and Henry Lopes, Associate in the Tax & Estate Planning team at Collyer Bristow, for a practical and candid discussion on HMRC inquiries, tax disputes, and what taxpayers should do when things go wrong.

Drawing on extensive experience in both tax advisory and litigation, James and Henry explain how HMRC inquiries arise, the different forms of non-compliance, and why cross-border taxpayers, particularly Americans living in the UK, are disproportionately exposed to investigation risk. The conversation explores how misunderstandings between the US and UK tax systems, especially around entities like LLCs and US trusts, often lead well-intentioned taxpayers into non-compliance.

Join us on the first Wednesday of every month for a new episode of the US-UK Tax Talk podcast, brought to you by Collyer Bristow. Watch recent episodes on Collyer Bristow’s YouTube channel, and connect with our Tax & Estate Planning team.

Key Take Aways

Non-Compliance Takes Many Forms

UK tax non-compliance is not limited to deliberate wrongdoing. It can include filing late, filing incorrectly, paying tax in the wrong country, or failing to disclose income due to misunderstandings between tax systems. Many US-UK issues arise despite good intentions.

Cross-Border Taxpayers Face Higher Risk

Americans in the UK often remain fully compliant with the IRS while unintentionally failing UK obligations. Structures like US LLCs and living trusts are common sources of inquiry because the UK frequently taxes them differently from the US.

Seek Advice Immediately

Once a taxpayer becomes aware of potential non-compliance, the clock starts ticking. HMRC may treat delays of as little as 3-6 months as careless conduct, increasing penalties. Prompt professional advice is critical.

Going to HMRC First Matters

Unprompted voluntary disclosure significantly reduces penalties. If HMRC contacts the taxpayer first, penalties can rise dramatically, in some cases up to 100% or more of the tax due.

Disclosure Facilities Are Procedural, Not Lenient
The Worldwide Disclosure Facility and Digital Disclosure Facility provide a method to disclose errors, but they do not offer penalty amnesties. Taxpayers typically have 90 days to prepare full disclosures, which is often much tighter than expected.

Penalties Depend on Behaviour
Penalties are driven by culpability: innocent error, carelessness, or deliberate conduct. Demonstrating cooperation, transparency, and prompt disclosure can substantially reduce penalty exposure.

Litigation Is a Last Resort
Most disputes settle through correspondence. Tribunal litigation is expensive, time-consuming, and uncertain. Even successful taxpayers usually cannot recover legal costs at First-tier Tribunal level.

Record-Keeping Is Essential

Taxpayers may need to defend returns going back up to 20 years in serious cases. Maintaining accurate, long-term records is crucial, even when issues arise decades later.

Don’t Panic - but Don’t Ignore It
Disagreements with HMRC are common in a complex tax system. With proper advice and a structured approach, even serious issues are usually manageable and less catastrophic than feared.