How to Renounce US Citizenship from the UK: Step by Step

How to renounce US citizenship: an introduction

If you are asking how to renounce US citizenship, the short answer is that you swear an oath of renunciation in person before a US consular officer outside the United States. The State Department then approves a Certificate of Loss of Nationality. However, the tax side matters just as much. You must also file a final return and Form 8854 with the IRS, and certify five years of compliance.

This article covers each step from the UK, the fee, and the US tax rules that follow you. Our full guide to IRS Streamlined Filing from the UK explains how to get up to date first, and our expatriation service covers the filings around renunciation.

Why how to renounce US citizenship is a two-part question

Renouncing is a legal act handled by the State Department. Ending your US tax obligations is a separate process handled by the IRS. The two are linked, but neither completes the other. Consequently, people who take the oath without the tax work often stay on the IRS books.

What renunciation is

Renunciation is the voluntary, formal giving up of US nationality with the intention of relinquishing it. It is one of the acts listed in 8 US Code section 1481. Once approved, it is generally permanent. Therefore, it is a decision to take only after you understand both the legal and the tax consequences.

What does the law require to renounce US citizenship?

The law requires a formal renunciation before a US diplomatic or consular officer in a foreign country, in the form the Secretary of State prescribes. You must act voluntarily and intend to give up your nationality. The State Department then decides whether to approve it.

Renouncing in person, abroad

Section 1481(a)(5) covers a formal renunciation before a diplomatic or consular officer of the United States in a foreign state. In practice, that means an embassy or consulate outside the United States. You cannot renounce by post or online. For someone living in Britain, the natural place is the US Embassy in London.

The oath and the approval step

The regulation at 22 CFR 50.50 sets out the procedure. You appear before the officer and take an oath stating that you absolutely and entirely renounce your nationality. The officer then forwards the oath and a certificate of loss of nationality to the State Department for approval. Accordingly, the oath alone is not the end of the process.

Renunciation versus relinquishment

Relinquishment is the loss of nationality through another listed act, such as certain government service, done with the intention of giving up citizenship. Renunciation is the specific act of swearing the oath. Most people in the UK use renunciation because it is clear and documented. Relinquishment cases turn on facts and intent, so they are less predictable.

How do you renounce US citizenship from the UK, step by step?

The usual order is to secure another nationality, get your US tax filings up to date, book an appointment at the embassy, take the oath, and then file your final returns. Doing the tax work first gives you the most control. Here is how to renounce US citizenship from Britain in practice.

Hold another nationality first

Most people renounce only once they already hold another citizenship, such as British citizenship. A person with no other nationality can become stateless, which brings serious practical problems with travel, work and residence. Therefore, the first step in how to renounce US citizenship is confirming your British passport or naturalisation position.

Request an appointment at the US Embassy in London

Renunciation appointments are made with the embassy's American Citizen Services team. Waiting times vary, so plan ahead. The embassy will ask you to complete paperwork before the appointment and to bring identity documents. Use the time while you wait to finish the tax filings described below.

The appointment and the oath

At the appointment, a consular officer checks that you understand the consequences and that you are acting voluntarily. You then sign the oath of renunciation in the officer's presence. Notably, the officer is not a tax adviser and will not review your IRS position. That part remains your responsibility.

The Certificate of Loss of Nationality

The Certificate of Loss of Nationality is the document the State Department issues once it approves your renunciation. The IRS refers to it as Form DS-4083 on its page of relief procedures for certain former citizens. Keep it safe, because the IRS may ask for a copy. For tax purposes, your expatriation date is usually the date of the oath, provided the certificate is later approved.

How much does it cost to renounce US citizenship?

The State Department fee is $450 for renunciations from 13 April 2026, down from $2,350. The larger cost is usually professional help with tax filings. Covered expatriates can also face an exit tax on unrealised gains.

The $450 fee from April 2026

The State Department published a final rule on 13 March 2026 cutting the fee for processing a Certificate of Loss of Nationality from $2,350 to $450. The rule took effect on 13 April 2026, according to the Federal Register notice. Consequently, anyone researching how to renounce US citizenship now faces a much lower government fee than in recent years.

The cost of getting tax-compliant

To avoid covered expatriate status, you must certify that you met all federal tax obligations for the five years before expatriation. If you have never filed, that means catching up first. In our experience, this is where most of the time goes. The cost depends on how many forms apply, such as FBARs, Form 8938 and fund reports.

Exit tax for covered expatriates

The exit tax is a charge under section 877A of the Internal Revenue Code. It treats a covered expatriate as having sold all their property the day before expatriation. Gains above an exclusion amount are taxed. Most people who renounce are not covered expatriates, but you need to confirm it rather than assume it.

Do you still have to pay US tax after you renounce?

You pay US tax on worldwide income up to the expatriation date. After that, you pay only on US-source income. You also file a final dual-status return with Form 8854. Covered expatriates face further rules.

Your final returns and Form 8854

Form 8854 is the Initial and Annual Expatriation Statement. You attach it to your return for the year you expatriate, by that return's due date. The IRS warns that a $10,000 penalty may apply for failing to file it when required. Additionally, the form is where you certify five years of compliance, so it decides whether you are a covered expatriate.

The three covered-expatriate tests

You are a covered expatriate if your average annual net income tax for the five prior years exceeds a figure indexed each year, if your net worth is $2 million or more, or if you fail the five-year certification. The IRS gives the income tax figure as $206,000 for 2025 on its expatriation tax page. Its 2026 figure had not been listed there when we checked in October 2026. Importantly, the certification test catches people with modest wealth who simply never filed.

The deemed sale and the exclusion amount

For a covered expatriate, gains on the deemed sale are reduced by an exclusion amount that is indexed for inflation. The Form 8854 instructions give $890,000 for 2025. Furthermore, special rules apply to deferred compensation and to specified tax-deferred accounts such as IRAs. In addition, gifts and bequests from a covered expatriate to US persons can trigger a separate tax under section 2801.

Exceptions for dual citizens from birth

Some people escape covered status under the net worth and income tests. One exception covers those who were US and another country's citizen from birth, remain taxed as residents there, and were US residents for no more than 10 of the last 15 tax years. Another covers people who expatriate before age 18 and a half, having been US residents for no more than 10 tax years. Nevertheless, both exceptions still require the five-year certification.

Your UK tax position does not change

Renouncing ends your US citizenship, but it does not change your UK tax residence. HMRC decides residence under the statutory residence test, explained in its guidance note RDR3. Consequently, a UK resident who renounces still files Self Assessment as before. Learning how to renounce US citizenship properly includes checking the UK return for that year.

A checklist before the appointment

Before you book, confirm your other nationality, list every account and pension you hold, and gather five years of US returns. Next, value your assets on a reasonable basis to test the $2 million threshold. Finally, work out your average US income tax for the five prior years. Anyone serious about how to renounce US citizenship should have these figures ready before the embassy date, not after it.

What if you are behind with US filings before you renounce?

You should get up to date before renouncing, or use the IRS relief procedures for former citizens if you qualify. Either way, the five-year certification must be true when you sign it. Choosing the right route is the most important tax decision in the process.

Streamlined first, then renounce

Many people living in Britain catch up through the Streamlined Foreign Offshore Procedures. That route covers three years of returns and six years of FBARs for non-wilful cases. However, it does not by itself cover all five years needed for the certification. Therefore, the earlier years may also need returns, which we plan before the embassy date.

Relief Procedures for Certain Former Citizens

The IRS offers a separate route for people who renounced after 18 March 2010 and never filed as US citizens. To qualify, your net worth must be under $2 million and your total tax for the expatriation year and the five years before it must be $25,000 or less. If you qualify, the IRS states it will not assert penalties. You still file the returns, Form 8854 and any required FBARs, as the IRS FBAR page explains.

An illustrative example

Consider a typical case. Emma was born in Ohio to British parents and moved to England aged three. She is now 40, holds a British passport and has never filed a US return. Her savings and pension are well under $2 million, and her UK tax covers most US tax through credits.

For Emma, how to renounce US citizenship starts with the tax filings, not the embassy. She may fit the relief procedures for former citizens if her total US tax stays within the limit. Alternatively, she can catch up through the streamlined route and file the earlier years. Only then does she book the appointment, take the oath and file Form 8854 with her final return.

How US UK Tax Experts can help

We prepare the US filings that sit around renunciation for people in the UK. First, we review your history and test the three covered-expatriate tests. Next, we prepare any catch-up returns and FBARs, choosing the route that fits your facts. We then prepare your final dual-status return and Form 8854, from the same figures as your UK return.

Our expatriation service covers the final filings. Our streamlined filing service handles the catch-up work. Furthermore, our guide to US and UK tax returns prepared together explains how the two returns fit in the year you renounce. We do not give legal advice on nationality, so we work alongside your immigration lawyer where needed.

Conclusion

In summary, how to renounce US citizenship comes down to two tracks. The legal track is an oath before a consular officer, followed by a Certificate of Loss of Nationality, with a $450 fee from April 2026. The tax track is five years of compliance, a final return and Form 8854. Ultimately, finishing the tax track first gives you the cleanest exit.

Contact us

Are you working out how to renounce US citizenship and want the tax side settled first? Email us at hello@usuktaxexperts.com, or tell us about your situation through our contact page. We reply within one working day with the filings that apply to you.