Working in UK -> emigrate to US

[MultiMan]

I'm mindful that this is a fairly basic question but I haven't been able to find a duplicate question via search (therefore, apologies)

I am UK since birth and have been employed by a UK company since the beginning of this tax year, and will be starting work with a US company near the end of this year (~Nov/Dec). To fully understand my take home pay I'm trying to establish the UK tax implications of such a move.

As of Nov/Dec I will be essentially emigrating (moving out of my home and arranging for it to become a rental property) and will plan to live abroad for 3+ years. I have read in HMRC6 that I will be not resident/OR from the day after my departure. For the sake of this scenario assume I do not spend more than a few days in the UK each year thereafter.

For 13/14, I will only have been working in the US from Nov 2013 -> 5th April 2014. I assume as I have been R/OR for most of the year my worldwide income would be eligible for UK tax for 13/14, is this a correct understanding?

Would this also mean that at the end of 13/14 I will have to pay HMRC a tax payment to account for the shortfall between the US tax I have paid and what I would have paid the HMRC (which would be more than was paid to the US IRS)?

From that point onwards assuming I complete whole tax years employed in the US I would have no liability towards UK tax.

If there is an eventual return to the UK within five years after my departure would I be liable to pay UK income tax for the US income earned during the tax year I returned in, or would that be protected from further taxation?

Thanks for any advice,

[DavidTreitel]

This is not simple. The US will tax you on worldwide income and gains once US resident. You may want to structure your finances appropriately beforehand. You should also familiarise yourself with the US/UK tax treaty.