How do we settle back into the UK?

Moving back to the UK is usually easier than moving out, but a few things work differently for people returning from the USA, and some rules changed in 2026. Here’s what to sort, and when.

Healthcare

• UK nationals who come back to live in the UK can use the NHS. Register with a GP near your new home using form GMS1. You don’t have to show proof of address to register, but it helps
• Hospitals may ask for 2 documents showing you live here, such as a tenancy agreement, a council tax or utility bill, or a UK bank account in use. Paperwork showing you’ve left the US, like a lease ending or a shipping receipt, also helps
• A&E is always free, and you won’t be asked for proof of address unless you need further hospital treatment
• Keep US health insurance until the day you fly, and bring copies of medical records and prescriptions for your new GP

Tax and National Insurance

In the tax year you arrive, your year may be split into an overseas part and a UK part for income tax. HMRC sets out the conditions in its guide to the statutory residence test (RDR3). The US tax year is the calendar year, so your last US return and your first UK one overlap: see What do I need to close before I leave the USA?

• Since 6 April 2026, voluntary Class 2 National Insurance can’t be paid for time spent abroad. Earlier years can still be filled under the old rules
• Class 3 costs £18.40 a week in 2026–27. Once you’re back and working, you pay National Insurance as normal
• Check your National Insurance record and State Pension forecast online before paying for any gaps. See What happens to my UK pension?
• Once you’re UK resident you can use ISAs again

Your US savings and pensions

• Your 401(k) and IRAs usually stay with the US provider. Check that the provider will keep the account with a UK address, and that your contact details are up to date. Don’t cash them out without cross-border advice: see What do I need to close before I leave the USA?
• US Social Security: the UK is on the list of countries whose citizens can keep receiving US benefits abroad, as long as you’re eligible. If you have fewer than 40 US credits, the US–UK totalisation agreement can combine US and UK records to help you qualify
• Your UK State Pension: the US has a social security agreement with the UK, so a State Pension paid while you lived there rose each year as normal

US citizens in the family

The US taxes its citizens wherever they live. If you naturalised, or your children were born in the US, they’re US citizens and need to file US tax returns, and often FBAR reports, while living in the UK, even if no US tax is due. Keep their US passports renewed, and get advice from a US–UK tax adviser. A green card holder who hasn’t formally given up the card may also still be treated as a US tax resident.

Schools and universities

• For a school place during the school year in England, apply to the school if it’s an academy, foundation or voluntary aided school, or to the council for other state schools. You should hear the outcome in writing within 15 school days
• US grades and school years don’t line up neatly with UK year groups: bring report cards and course descriptions so the school can place your child
• University fees: “home” fees often need 3 years of ordinary residence in the UK. If you were away only because you or a family member were working abroad for a time, you can be treated as ordinarily resident. Keep contracts and evidence of UK ties, and ask the university early

Your belongings and car

Transfer of residence relief lets you bring household goods, a car and pets in without import duty or VAT if you’ve lived outside the UK for at least 12 months in a row and owned and used the goods for at least 6 months. Apply on form ToR1 and get approval before you ship, bring the goods in within 12 months, and don’t sell, lend or hire them out for 12 months after. US cars and electrical goods may need changes for UK roads and 230-volt plugs.

Driving

The USA isn’t a designated country for licence exchange, so no US state licence can be swapped for a GB one. You can drive on it for 12 months after becoming resident. After that you need a GB licence. If you still have a valid UK licence from before you left, check its expiry date and update your address with the DVLA. If you don’t, apply for a provisional licence and book the theory and practical tests early, as test waits can be long.

Renting a home in England

• A deposit can be up to 5 weeks’ rent, if the rent is under £50,000 a year
• Since 1 May 2026, a landlord can ask for at most one month’s rent in advance, and only after you’ve both signed. New tenancies are periodic, with no fixed term
• More on renting, buying and work in How do we find a home and a job back in the UK?