Dear all,

I am a British Citizen, I worked for two years in the US and claimed the tax treaty benefit. I have since returned to the UK for a period of 2 years and plan to return to the US on a research scholarship j1 visa. Can I still claim the tax treaty benefit? Or do I have to start paying back the previous tax years from when I first arrived on US soil?

Thanks for your help,

Yes, you can claim the benefits a second time; see extract from the Technical explanation of Article 20A of U.S. - U.K. Tax Treaty.

A person who meets the qualifications for this exemption may again claim its benefits if he first re-establishes his residence in the other Contracting State. In such case, the person claiming these benefits on a subsequent occasion must first satisfy the competent authority of the first-mentioned Contracting State that he had become a resident of the other State for a substantial period of time (normally at least one year).