A USA expat UK mortgage enables American nationals living and working in the United States and UK-based Americans to purchase property in the United Kingdom whilst earning income in US Dollars. With total bilateral trade reaching £331.2 billion, the US serves as the UK’s largest trading partner accounting for 17.8% of total UK trade. This economic relationship creates a natural framework for UK property ownership. Approximately 200,000 American expatriates work across London’s finance sector, technology startups, creative industries, legal services, and education, with strong incomes and diverse motivations for UK property investment.
The US Dollar’s status as a Tier 1 currency provides American nationals with more favourable lending terms than many other foreign currency earners face. UK lenders typically apply income discounts of just 10 to 25 percent on USD earnings, significantly lower than discounts applied to emerging market currencies. This preferential treatment, combined with favourable US federal tax structures, often creates strong affordability positions for American applicants.
This comprehensive guide examines how UK lenders assess USD income, the eligibility requirements American nationals face, the application process from the United States, and the key considerations for owning UK property whilst living abroad.
Key Takeaways
- US Dollar Tier 1 status: UK lenders recognise USD as a primary reserve currency, typically applying income discounts of just 10 to 25 percent compared to higher discounts for many other currencies
- Deposit requirements: American nationals typically provide 25 to 40 percent deposits, with loan-to-value ratios ranging from 60 to 75 percent depending on income, employment, and property type
- UK credit history not required: Lenders experienced with international applicants accept US credit reports, FICO scores, and documentation formats including 1040 tax returns, W-2 forms, and 401(k) statements
- Both residential and buy-to-let mortgages available: Specialist lenders offer products for US-based applicants purchasing either primary residences or investment properties
- Stamp Duty Land Tax considerations: Non-resident buyers face additional surcharges, though refunds may be available if subsequently becoming UK resident
- Application timeline: The typical mortgage process from initial enquiry to completion takes 8 to 12 weeks, with timezone differences requiring flexible communication
- UK-US double taxation treaty: The bilateral tax agreement prevents Americans from paying tax twice on the same income, with various relief mechanisms available
Understanding UK Mortgages for USA-Based Applicants
UK mortgages for American nationals function similarly to domestic mortgages but incorporate additional assessment criteria reflecting overseas residence and foreign currency income. The US accounts for 22.5 percent of UK exports, with substantial capital and investment flows creating organic connections between the two property markets.
These specialist mortgages accommodate several different scenarios. Americans temporarily working in the UK on Tier 2 visas may purchase property for occupation during their assignment, building equity rather than paying rent. US-based Americans with no current UK presence might buy investment property, motivated by sterling property prices, rental yields in London’s robust lettings market, or long-term appreciation potential. Some American nationals purchase UK property for family members to occupy, combining accommodation solutions with property investment. Others anticipate future UK relocation and establish property ownership beforehand, positioning themselves to benefit from potential market growth whilst securing housing for their eventual move.
UK lenders offer both residential mortgages for personal occupation and buy-to-let mortgages for rental investment. Residential mortgages typically offer better interest rates but require the property to serve as the borrower’s main residence, which presents practical challenges for US-based applicants who cannot satisfy occupancy requirements. Buy-to-let mortgages accommodate overseas landlords, assess rental income potential rather than personal income alone, and suit investment-focused Americans more naturally. The choice between residential and investment mortgages depends on your specific circumstances, intended property use, and future plans.
The lender landscape includes international banks with both US and UK presence, building societies with experience in expat lending, and private banks serving high-net-worth clients. Not all UK lenders accept foreign income applications, with many high-street banks limiting lending to UK residents only. However, specialist lenders who understand US documentation formats, USD income assessment, and cross-border tax implications provide comprehensive mortgage solutions for American applicants. Working with brokers experienced in US expat cases helps ensure you access lenders familiar with American documentation and can navigate the various product offerings, criteria differences, and application processes that vary significantly across the specialist lender panel.
How UK Lenders Assess US Dollar Income
Tier 1 Currency Advantage
The US Dollar benefits from preferential treatment in UK mortgage affordability calculations due to its status as the world’s primary reserve currency. UK lenders classify currencies into tiers based on stability and liquidity. The USD sits firmly in Tier 1 alongside the British Pound, Euro, and Swiss Franc.
When UK lenders assess foreign currency income, they apply a discount to account for exchange rate volatility. For USD earners, this discount typically ranges from 10 to 25 percent. At current exchange rates of approximately £0.74 per US Dollar, a $200,000 annual salary converts to roughly £148,000, which lenders then discount for affordability purposes. This favourable treatment reflects the USD’s relative stability and the deep liquidity of USD/GBP currency markets.
US Tax and Income Considerations
American federal income tax operates through a progressive system, with lenders considering these rates when assessing affordability because lower effective tax rates leave more net income available for mortgage payments. The progressive structure means Americans earning between $150,000 and $300,000 often face effective federal tax rates below 24 percent when standard deductions and lower bracket portions are factored in. This compares favourably to UK basic rate taxpayers facing 20 percent on income above £12,570 and 40 percent on income above £50,270, creating stronger affordability positions for many American applicants than comparable UK earners.
State income tax adds significant complexity to these calculations. Americans living in states with no income tax, including Florida, Texas, Nevada, and Washington, enjoy considerable advantages over those in high-tax states. California’s top state rate reaches 13.3 percent, New York’s climbs to 10.9 percent, and New Jersey’s reaches 10.75 percent (2025-26 tax year). Combined federal and state rates in these jurisdictions can exceed 45 percent for high earners. Most UK lenders focus primarily on federal tax when assessing US income, treating state tax as secondary. However, sophisticated lenders may consider the full tax picture, particularly for high earners in high-tax states where the combined burden materially impacts disposable income.
American employment compensation, particularly in finance and technology sectors, often combines base salary with performance bonuses, stock options, restricted stock units, and 401(k) retirement contributions. A technology professional in Silicon Valley might earn a $180,000 base salary plus $40,000 in annual bonuses and $60,000 in vesting RSUs, creating $280,000 in total compensation. UK lenders must assess which components to include and how to value them reliably.
Base salary typically receives 100 percent weighting in affordability calculations, as it provides stable, predictable income. Performance bonuses require averaging over two to three years to demonstrate consistency, with many lenders applying a 50 percent discount even to established bonus patterns to account for variability. A $50,000 annual bonus averaged over three years might be assessed at just $25,000 for affordability purposes. Stock compensation presents greater complexity, with lenders examining vesting schedules, historical patterns, and the volatility of the underlying shares. Some lenders decline to consider stock compensation entirely, whilst others require multi-year track records before including it at discounted weightings of 30 to 50 percent. The treatment of restricted stock units, employee stock purchase plans, and stock options varies significantly across lenders, making specialist broker guidance valuable for applicants with substantial equity compensation.
Self-employed Americans require two years of 1040 tax returns accompanied by relevant schedules, with lenders assessing net profit after allowable business expenses. Some lenders require three years of accounts for self-employed applicants, particularly those with variable income. Private banks serving high-net-worth individuals demonstrate particular sophistication in assessing complex, international income structures.
Expert Insight – “I’ve worked with many USA-based professionals from New York’s financial sector and California’s tech industry who underestimate their borrowing capacity. The US Dollar’s Tier 1 status combined with sophisticated lenders’ understanding of US employment structures creates strong affordability positions that often match or exceed what UK residents with comparable gross incomes achieve.” – Justin Whitelock, Managing Director of Mortgage London
Eligibility Requirements for USA-Based Applicants
Deposits and Loan-to-Value Ratios
American nationals typically provide deposits of 25 to 40 percent of the property purchase price, with corresponding loan-to-value ratios of 60 to 75 percent. These requirements sit higher than those available to UK residents, reflecting the higher risk lenders associate with overseas borrowers and foreign currency income.
Higher earners with strong, verifiable income often access the lower end of the deposit spectrum, potentially securing 75 percent LTV mortgages. More complex income structures, self-employment, or weaker credit profiles typically push deposit requirements toward 35 to 40 percent. Property type also matters, with standard residential properties in liquid markets commanding better LTV ratios.
Credit History and Documentation
UK lenders do not require American applicants to establish UK credit history before applying for mortgages. Instead, lenders experienced with US documentation accept credit reports from the three major US credit bureaus, with FICO scores providing recognised metrics for creditworthiness assessment. A FICO score of 650 represents the minimum threshold for most specialist lenders, whilst scores above 700 create materially stronger applications.
Documentation requirements reflect American financial systems. Lenders require recent payslips showing gross income and deductions, employment contracts establishing job details, tax returns for the most recent two years, W-2 forms verifying reported income, and bank statements covering three to six months. Self-employed applicants provide additional schedules from their tax returns.
Americans working on UK work visas find that visa status influences lending decisions. Valid work visas with substantial remaining duration strengthen applications. Americans with UK indefinite leave to remain or British citizenship through naturalisation enjoy the strongest positions.
The Application Process from the USA
Stage 1: Initial Consultation and Agreement in Principle
The application process begins with consultation with a mortgage broker or lender experienced in US expat cases. This establishes your circumstances, including income level and structure, employment sector and stability, deposit availability and source, credit history, and intended property use. The broker assesses which lenders can accommodate your specific situation, as not all UK lenders accept US-based applications.
Following the initial consultation, you complete a mortgage application for an Agreement in Principle. This preliminary approval confirms a lender’s willingness to lend a specific amount subject to property valuation and full underwriting. The AIP requires basic documentation including proof of identity, proof of address, income documentation, and credit report consent. Most lenders issue AIPs within 24 to 72 hours.
The timezone difference between the UK and United States requires some flexibility in communication. The UK sits 5 hours ahead of Eastern Standard Time, 6 hours ahead of Central, 7 hours ahead of Mountain, and 8 hours ahead of Pacific time. Morning hours in the UK overlap with very early morning or late night in the US, whilst late afternoon UK time provides better overlap with US East Coast business hours. Most brokers accommodate these challenges through email communication, scheduled phone calls at mutually convenient times, and document exchange via secure portals.
Stage 2: Property Selection and Making an Offer
With an AIP in hand, you can begin property search with confidence about your borrowing capacity. Americans searching from the United States often use UK property portals to identify suitable properties, supplemented by virtual viewings and detailed photography. Some Americans partner with UK-based family members for physical viewings, whilst others travel to the UK for concentrated viewing trips.
When you identify a suitable property, your solicitor or estate agent submits a formal offer on your behalf. A strong AIP from a reputable lender demonstrates serious intent and financial capacity, helping overcome any estate agent concerns about overseas buyers.
Stage 3: Full Mortgage Application and Underwriting
Once your offer is accepted, the full mortgage application commences. This requires comprehensive documentation beyond the initial AIP stage. Complete identity verification includes passport and driving licence if available. Address history for the previous three years requires proof through utility bills, bank statements, or government correspondence. Detailed income documentation must demonstrate your earnings through recent payslips covering the most recent two to three months, employment contracts or offer letters showing job title and salary, and tax returns for self-employed applicants covering two years.
Bank statements covering three to six months show financial management, savings patterns, and available funds for deposits and costs. Credit reports from US bureaus demonstrate creditworthiness, with most lenders accepting reports directly from Experian, Equifax, or TransUnion. Source of deposit evidence proves the origin of your deposit funds, whether through accumulated savings, investment portfolio liquidation, property sale proceeds, or gift funds from family members with appropriate gift letters. Property details from the estate agent complete the documentation package.
The lender arranges a property valuation, typically completed within one to two weeks. Underwriting occupies two to four weeks typically, though complex cases involving self-employment, multiple income sources, or credit issues may take longer. The underwriter examines your documentation in detail, verifying employment through direct employer contact and analysing credit reports for adverse items or concerning patterns. They assess affordability through detailed income and expenditure calculations whilst confirming the property represents adequate security.
Stage 4: Legal Process and Completion
Whilst the mortgage processes, your solicitor handles the legal aspects of property purchase. In England and Wales, the process involves property searches examining local authority records and environmental concerns, contract review and raising enquiries about property condition or legal matters, and exchanging contracts when the transaction becomes legally binding.
Americans buying UK property face Stamp Duty Land Tax, a tiered transaction tax calculated on the purchase price. The standard rates range from 0 percent on the first £250,000 to 12 percent on amounts above £1.5 million for residential property. Non-resident buyers spending fewer than 183 days in the UK during the 12 months ending with the purchase date face an additional 2 percent surcharge on the entire purchase price. An additional property surcharge of 5 percent applies to purchases of additional residential properties. For most Americans living in the US, UK property purchases represent additional properties, triggering both surcharges. On a £500,000 property, these surcharges add £35,000 in SDLT above the standard rates.
However, the non-resident surcharge can be refunded if you subsequently meet the residence test. If you spend 183 days or more in the UK during any continuous 365-day period starting with the completion date, you can apply for a refund of the 2 percent non-resident surcharge. The refund claim must be submitted within 12 months of meeting the residence test. This creates valuable planning opportunities for Americans who intend to relocate to the UK within a year of property purchase, as they can recover potentially tens of thousands in SDLT once they satisfy the residence requirement.
Money transfer from the United States to the UK requires careful planning. Banks typically transfer purchase funds, deposits, and SDLT payments several days before completion to allow clearance. Many Americans use specialist foreign exchange providers rather than high-street banks, as these providers often offer better exchange rates and lower fees on large transfers.
Completion typically occurs 4 to 8 weeks after exchange of contracts. On completion day, remaining purchase funds transfer from your solicitor to the seller’s solicitor, property ownership transfers to your name, and you receive keys. If you’re in the United States on completion day, you may grant Power of Attorney to your UK-based solicitor or representative to complete on your behalf, avoiding the need for international travel specifically for completion. Your UK solicitor can prepare the Power of Attorney document, which you then sign before a notary public in the United States. The notarised document typically requires apostille certification from the relevant US state authority or the US Department of State before UK authorities accept it. This process takes two to three weeks to arrange, so starting early proves essential if you cannot travel to the UK for completion.
Common Challenges and Solutions
Challenge 1: Currency Fluctuation Management
Exchange rate volatility between the US Dollar and British Pound creates uncertainty for American nationals purchasing UK property. Forward contracts offer one solution, allowing you to lock in an exchange rate for a future date. This protection provides certainty about the dollar amount required, though you forfeit potential gains if rates move in your favour.
Currency specialists rather than high-street banks often provide better rates and more sophisticated currency management tools. Specialists focusing on large transfers typically offer exchange rates closer to the interbank rate, potentially saving thousands of dollars on a property purchase.
Challenge 2: US Tax Obligations and Treaty Benefits
US citizens must file annual tax returns with the IRS regardless of where they live, a consequence of America’s citizenship-based taxation system. UK rental income must be reported to both HMRC and the IRS, creating dual reporting requirements.
The UK-USA double taxation treaty prevents paying tax twice on the same income through a comprehensive framework. The treaty establishes that rental income from UK property is primarily taxable in the UK, with the US providing relief through tax credits. HMRC guidance on double taxation relief explains how treaty provisions apply to specific circumstances.
For Americans earning income in the UK, the Foreign Earned Income Exclusion allows qualifying individuals to exclude up to $132,900 of foreign earned income from US taxation for 2026. This exclusion applies to employment income and self-employment earnings, not to rental income from UK property.
FBAR requires Americans to report foreign bank accounts if the aggregate value exceeds $10,000 at any point during the year. Working with tax advisors experienced in both US and UK taxation proves invaluable, as the interaction between two complex tax systems requires specialist knowledge.
Foreign Income and Gains Regime for Relocators
The Foreign Income and Gains regime introduced in April 2025 represents a significant change for internationally mobile individuals, particularly wealthy Americans considering UK relocation. The FIG regime offers qualifying individuals a four-year period during which overseas income and gains remain exempt from UK taxation even if remitted to the UK.
To qualify, individuals must have been non-UK resident for at least 10 consecutive tax years immediately before becoming UK resident. Americans who’ve lived and worked in the United States for a decade or longer may qualify when relocating. During the four-year FIG period, only UK-source income and gains face UK taxation, whilst US employment income, investment gains, and dividends remain exempt.
For Americans buying UK property whilst planning future UK relocation, this creates valuable tax planning opportunities. During the FIG period, UK rental income from the property remains taxable, but US-source income remains exempt from UK taxation. After the four-year period expires, worldwide income and gains become subject to UK taxation.
Challenge 3: Documentation Requirements
US documentation sometimes requires additional authentication for UK legal requirements. American notary public certification differs from UK practice, and some UK lenders and solicitors require specific forms of notarisation for documents signed in the United States.
The format of US tax returns, particularly the multi-schedule structure of Form 1040, sometimes requires explanation for UK lenders unfamiliar with IRS documentation. Lenders experienced with US applicants navigate these documents competently, understanding how to calculate net income figures from the various schedules.
Expert Insights “Americans often assume the mortgage process will be impossibly complex from overseas, but I’ve helped numerous US-based clients successfully navigate applications entirely remotely. The key is working with lenders experienced in US documentation formats, whether that’s 1040 tax returns, 401(k) statements, or translating FICO scores. Most of my US clients are surprised how straightforward the process becomes with proper guidance.” – Justin Whitelock, Managing Director of Mortgage London
Challenge 4: Limited UK Lender Options
Not all UK lenders accept applications from US-based applicants, significantly limiting choice compared to UK residents. High-street banks typically focus on domestic lending, declining overseas applications. This concentrates US expat lending among specialist lenders, international banks with US presence, and private banks.
Working with mortgage brokers specialising in expat lending proves essential for accessing the available lender panel. These brokers maintain relationships with lenders willing to consider US applications and can position applications to maximise approval likelihood.
Important Considerations
Currency management remains important throughout the mortgage lifetime, not just during purchase. Monthly mortgage payments typically require regular USD to GBP conversions, with exchange rate movements affecting the dollar cost of fixed sterling payments.
Estate planning and inheritance tax warrant attention when Americans own UK property. UK inheritance tax applies to UK assets regardless of the owner’s domicile or residence. Specialist estate planning advice addressing both US and UK implications becomes increasingly important as property values rise.
Ongoing compliance with both UK and US tax requirements continues throughout property ownership. Annual UK Self Assessment for rental income, US tax returns reporting worldwide income, and FBAR reporting create recurring obligations.
Get Expert Help with Your UK Mortgage as a US-Expat
American nationals and US-expats seeking UK mortgages benefit from working with advisors who understand the specific challenges of US-based applications. Mortgage London specialises in expat mortgages for overseas professionals, with extensive experience helping American based clients navigate UK property purchase whilst living and working in the United States. Our expertise in US documentation requirements, currency, and cross-border tax implications ensures your application presents in the strongest possible light to appropriate lenders.
Whether you work in New York’s financial district, California’s technology sector, or anywhere else across the United States, we can assess your circumstances and connect you with lenders willing to consider US-based applications. Our knowledge of which lenders accept USD income, how they assess different employment structures, and what documentation they require streamlines the process significantly.
Contact Mortgage London today to discuss your USA expat UK mortgage requirements. Our specialist advisors can provide tailored guidance on your borrowing capacity, deposit requirements, lender suitability, application process, and timeline expectations, helping you navigate UK property purchase from the United States with confidence.
Frequently Asked Questions
Yes, UK mortgages are available to American nationals living and working in the United States, though not all UK lenders offer this facility. Specialist lenders, international banks, and private banks experienced with overseas applicants provide mortgage products specifically designed for non-resident borrowers. These lenders assess US Dollar income, accept American documentation formats including 1040 tax returns and FICO credit scores, and complete the process remotely without requiring UK travel. Deposits typically range from 25 to 40 percent of the property value, higher than UK residents face, reflecting the additional risk lenders associate with overseas borrowers. The application process takes 8 to 12 weeks from initial enquiry to completion, comparable to UK resident timelines. Working with mortgage brokers specialising in US expat cases ensures access to the full range of lenders willing to consider your application, as these specialists maintain relationships with appropriate lenders and understand how to present US-based applications most effectively.
UK lenders treat the US Dollar as a Tier 1 currency alongside the British Pound, Euro, and Swiss Franc, applying relatively modest income discounts of 10 to 25 percent to account for exchange rate volatility. At current exchange rates of approximately £0.74 per US Dollar, a $200,000 annual salary converts to roughly £148,000. After applying the typical 10 to 25 percent income discount, lenders assess this at approximately £111,000 to £133,200 for affordability purposes. This favourable treatment reflects the USD’s status as the world’s primary reserve currency and the deep liquidity of USD/GBP currency markets. Lenders also consider US federal tax rates, recognising that Americans often face effective federal tax rates that compare favourably to UK taxation. Complex income structures receive varied treatment with base salary weighted at 100 percent, bonuses averaged over two to three years and potentially discounted by 50 percent, and stock compensation requiring established track records with 30 to 50 percent weightings after demonstrating consistent vesting patterns.
No, UK credit history is not required for American nationals applying for UK mortgages. Lenders experienced with international applicants accept credit reports from the three major US credit bureaus (Experian, Equifax, TransUnion), with FICO scores providing recognised metrics for creditworthiness assessment. A FICO score of 650 represents the minimum threshold for most specialist lenders, whilst scores above 700 significantly strengthen applications and may improve both approval likelihood and interest rate offerings. These lenders understand that American credit scoring differs from UK systems and translate FICO scores into equivalent UK credit risk assessments. The absence of UK credit history does limit lender choice, as many high-street banks decline applications without UK credit files. However, international banks and specialist expat lenders routinely accommodate US credit reports, allowing Americans to leverage their US credit history directly without needing to establish UK credit first. This represents a significant advantage compared to many other countries where establishing local credit history can take months or years.
American nationals typically need deposits of 25 to 40 percent of the property purchase price, corresponding to loan-to-value ratios of 60 to 75 percent. These requirements sit higher than the 10 to 15 percent deposits often available to UK residents, reflecting the additional risk lenders associate with overseas borrowers and foreign currency income. Your specific position within this range depends on several factors including income level and stability, credit score, income complexity, and property type. Higher earners with straightforward W-2 employment income and strong FICO scores often access the lower end of the deposit spectrum with 25 percent deposits. More complex income structures or weaker credit profiles typically push requirements toward 35 to 40 percent. On a £500,000 property, the typical deposit requirement translates to £125,000 to £200,000 (approximately $169,000 to $270,000 at current exchange rates). Deposit funds can originate from US bank accounts, investment portfolio liquidation, property sale proceeds, or family gifts with appropriate documentation including gift letters.
The typical timeline from initial enquiry to property completion spans 8 to 12 weeks, comparable to UK resident applications despite the overseas element. The process breaks down into several stages with typical durations. Initial consultation and Agreement in Principle takes 1 to 3 days involving preliminary assessment and basic documentation review. Full mortgage application and underwriting occupies 2 to 4 weeks involving comprehensive documentation review, property valuation, and credit assessment. The legal process from offer acceptance to completion takes 4 to 8 weeks covering property searches, contract review, and exchange of contracts. The main differences from UK resident processes involve timezone coordination, as the UK sits 5 to 8 hours ahead of continental US time zones requiring flexible communication timing. Email serves as the primary communication method, minimising timezone impact. You can expedite the process by gathering all required documentation before starting your application, working with experienced expat mortgage brokers, and maintaining flexible communication availability despite timezone differences.
Yes, Americans living in the USA can remortgage existing UK properties, whether residential or buy-to-let, through specialist lenders who accept overseas applicants. The remortgage process follows similar requirements to new purchase mortgages, requiring US income documentation including recent payslips and employment contracts, credit reports from US bureaus demonstrating continued creditworthiness, bank statements showing financial stability, and property valuation evidence confirming current property value. Common remortgage reasons include securing lower interest rates when fixed-term deals expire potentially saving thousands in annual interest costs, releasing equity for other investments or property improvements, switching from residential to buy-to-let products or vice versa as circumstances change, or consolidating debts into the mortgage at lower interest rates. The remortgage timeline typically takes 6 to 8 weeks from application to completion, shorter than purchase mortgages as no purchase chain exists. Remortgaging can often be completed remotely using electronic signatures and Power of Attorney arrangements where necessary. Your existing payment history provides additional evidence of reliability, potentially strengthening your application.
Moving to the UK after purchasing property whilst US-resident creates several implications affecting taxation, SDLT, and mortgage terms. If you have been non-UK resident for 10 or more consecutive tax years before relocating, you may qualify for the Foreign Income and Gains regime that provides a four-year period where overseas income and gains remain exempt from UK taxation. This offers significant advantages for Americans with substantial US investment portfolios or US-source income, as only UK-source income faces UK taxation during the FIG period whilst US employment income, investment gains, and dividends remain exempt. Regarding SDLT, if you paid the non-resident 2 percent surcharge when purchasing whilst US-based, you can apply for a refund if you meet the 183-day residence test within 12 months of the property purchase. From a mortgage perspective, becoming UK resident may allow you to switch from an expat mortgage product to a UK resident mortgage, potentially accessing better interest rates and a wider lender choice. US tax obligations continue regardless of UK residence, as American citizens remain subject to US worldwide taxation, though the Foreign Earned Income Exclusion may apply to UK employment income if you qualify.
