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Wealth Strategy·12 min read

US Exit Tax & Estate Exemption 2026: IRS Guide for UK-Resident American Citizens

Published 12 April 2026 · Growth Capital Research

TL;DR

Complete statutory guide to the US exit tax and the OBBBA-elevated estate exemption for UK-resident US citizens. Covered-expatriate tests, USD 15M exemption, and planning tactics.

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Disclosures. This material is provided for informational purposes only and does not constitute investment advice, a recommendation, or an offer to buy or sell any securities. The views expressed are those of Growth Capital Research as of the date of publication and are subject to change without notice. Past performance is not indicative of future results. All investments involve risk, including the possible loss of principal. Growth Capital does not guarantee the accuracy or completeness of any information presented herein. This content is not intended for distribution to, or use by, any person in any jurisdiction where such distribution would be contrary to local law or regulation. Readers should consult their own legal, tax, and financial advisors before making any investment decisions.

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Growth Capital

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