Firstly, if you're planning to spend long periods of time in the US, you will need to apply to the Social Security Administration (www.ssa.gov) for a Social Security number. This is a number issued by the government for payroll and taxation purposes, which then is used by other organisations as a means of identification. You will need one if you intend to get a driving licence or go to work, and it makes opening a bank account much easier.

You must have a full understanding of US visas and taxes in order to make your transition to Florida a smooth one.

Understanding the essentials about US visas and taxes is vital as there is so much legislation in place to deal with. The information that follows is aimed at providing a simplified overview of the most common US visas: you should still seek advice from a professional.

Work permits and visas

There are three main ways in which UK citizens can legally enter the US:

1 - Visa Waiver Programme (VWP):

The Visa Waiver Programme (VWP) allows UK citizens (and citizens of 26 other countries) to enter the US without a visa, under limited conditions and for up to 90 days. All VWP travellers are required to present a machine-readable passport (valid for six months beyond your intended visit) and a ticket for their return trip. Those with passports issued on or after 26 October 2005 must have biometrics (eg fingerprints or eyescan) included in their passports. VWP holders cannot normally file an extension to their stay or change their visitor status because they don’t have an actual visa to change.

If you don’t qualify for the VWP, wish to stay for longer than 90 days, work or study in the US, have been refused a US visa in the past or have a criminal record, then you will normally need a visa: a non-immigrant visa for a temporary stay, or an immigrant visa for permanent residence. Please note that the US does not have a specific retirement visa category. Visa applications usually have long processing times and are subject to intense scrutiny: always be sure to apply early.

2 - Non-immigrant visas (NIV):

All non-US citizens who enter the US on a non-immigrant visa are authorised to enter temporarily, but their intent must match their visa category – eg study, holiday, business or investment – and each intent is identified by an alphabetical designation.
If you are in the US on a non-immigrant visa but later apply for an immigrant visa, you are normally deemed to have “lost” your intent to stay in the US unless you have a dual-intent visa. Dual-intent visas (eg E-2 or L-1) are best if you plan to apply for permanent residency, as they can be amended if you qualify. The most common NIV types are:

A - Family-based non-immigrant visas:

1 - Immediate relatives of foreign nationals: Spouses and any unmarried children under 21 of an intending non-immigrant visa holder can normally enter the US with the principal visa holder under their own derivative visas.

2 - Family of legally permanent residents: You may apply for a V-1 or V-2 visa if you are legally married to a legally permanent resident of the US (V-1), or are the unmarried child, under 21, of a legally permanent resident (V-2).You may also apply if you are the principal beneficiary of a relative petition that was filed by the legally permanent resident spouse/parent on or before 21 December 2000, or if you have been waiting at least three years since a petition was filed for status as a legally permanent resident.

3 - Family of US citizens: US citizens’ fiancés outside the US may apply for a K-1 visa, and then apply for a family-based immigrant visa after arrival in the US. US citizens’ spouses outside the US apply for a K-3 visa. The minor children of such fiancés or spouses are given “K-2”or “K-4” visas.

B - Employment-based non-immigrant visas:

1 - H visas (employment-based for professional and skilled workers): An H visa is issued to a non-immigrant to allow temporary employment in the US. Common H visas include the H-2B (temporary skilled and unskilled workers) and H-3 (on-thejob training), but the most common is the H-1B.

H-1B visas are issued to specialist workers and professionals such as doctors or workers with appropriate experience/degrees. Applicants may need to take the relevant US licensing exams in order to qualify. To obtain an H-1B visa you must have been made a job offer by a US company who will file a petition with the local USCIS (US Citizenship and Immigration Services) office. The employer must fill out a Labour Condition Attestation (LCA) before sponsoring you to apply for an H-1B visa. Generally, the requirements for securing such a visa are that you have at least four years of university studies or the equivalent experience and, most importantly, that you have a specialist skill that is required by your employer, who has the money to pay you a salary equal to, or higher than, any other US citizen with the same skills. However, if your employer is a new company you may not need to show the financial documentation; consequently it is easier to obtain an H visa by applying through a new company. Initially, the H visa will last for three years. At the end of this time, the company who employed you has to prove they can afford to pay your salary in order for you to remain. As the H-1B is a dual-intent visa, professionals may eventually be able to obtain a permanent residency visa if they prove that there is a shortage of specialist workers in their field; this process can take up to three years.

2 - L visas (business owners, executives, managers and those with specialised knowledge): There are two types of L visa: L-1A for executives, managers, and business owners, and L-1B for employees with specialised knowledge. Although labour certification is not required for L visas (as it normally is with most employment visas), the employer must still file a petition with the USCIS regional service centre.

Multinational companies with offices in the US and the UK may benefit from a blanket L-1 petition which lets them transfer employees to the US more easily. An L-2 visa is granted to an L-1 visa holder’s spouse and children, with the option to apply for employment authorisation once in the US. UK executives or managers on an L-1A visa may extend their visas for up to seven years. They may re-enter the US after seven years for another full term as an L1 holder, after a one-year absence from the US. A major benefit of the L-1A visa is that the visa holder may apply for permanent residency once the US branch has existed and been profitable for one year.

Under the L-1B visa, those with the specialised knowledge necessary to open or operate a US branch can transfer to the US and may remain for a total of up to five years.

C - Investment-based non-immigrant visas:

1 - E visas: With an E visa, a UK citizen can live in the US to develop and direct their own business or direct their trade between the UK and US. Although this is not a permanent visa, there is no upper limit as to how long you can remain in the US on E status: the only requirement is to renew your E status approximately every two years. As the E visa is a dual-intent visa, you may adjust your visa status if you later qualify for a more permanent visa category. The spouse and children of E visa holders are entitled to derivative E visas, and a spouse is entitled to apply for full work authorisation from immigration authorities once resident in the US. Any unmarried children under 21 can accompany you to the US and are entitled to attend an American school until the age of 21. In order to remain after this, they must then apply for a visa in their own right. The E-2 visa is indefinite and allows multiple entries into the US. There are two types of E visa:

• E-1 treaty trader visas are available to UK citizens entering the US solely to carry out substantial trade (generally the import/export of a product but also trade in services or technology). The E-1 is not as popular as the E-2 visa.
  

• E-2 treaty investor visas generally require investment in a start-up or existing US business (which may include a franchise). Most applicants tend to invest over $100,000 but there is no officially required minimum level of investment. The greater the investment, however, the greater the likelihood there is of qualifying for a visa.

You must choose a business that is real and active (normally meaning that a product or service is sold).The business may be jointly owned with a spouse or business partner (who can be a US citizen), and the E-2 visa is only granted if the investment is likely to create jobs for US workers within five years. Be aware of dishonest sellers and consultants who may take advantage of would-be immigrants: it’s vital to get legal advice from an experienced US immigration lawyer.

2 - L visas (investment-based): If you own a business outside the US and decide to create a subsidiary in the US, you can file an L-1A visa petition which includes financial projections for both the US subsidiary and the foreign parent company. The owners of the US branch and UK office must be the same and have “effective control” over both and, normally, 50 per cent ownership of the US branch. For a new branch, the term of the L-1A visa would be one year, with the option to renew your visa and stay in the US for up to seven years.Your business in the foreign country must continue throughout your stay in the US. You could also apply for permanent residency as a multinational manager or executive.

D - Other non-immigrant visas:

1 - B visas (for tourists or business): A B visa is a non-immigrant visa for people who want to enter the US temporarily for business (B-1), or for pleasure or medical treatment (B-2), and who want to stay for longer than the VWP’s 90 days.The B visa lets you stay for up to six months at a time. Visit www.travel.state.gov for further details.

2 - F visas (student visas): An F visa allows you to come to the US temporarily to study (at any age and level). You must have been accepted by a US school which is authorised to take foreign students, and you must be able to show that you have adequate financial resources to pay for your fees and expenses without having to work. An F visa will allow you to remain in the US for the duration of your study time. Many schools and universities handle the visa application themselves so you won’t usually have to pay for a lawyer.

3 Immigrant visas (IV):

An immigrant is a foreign national who has been authorised to live and work permanently in the US. Immigrant visas (commonly known as Green Cards) are generally based on personal merit (including education, career skills, and financial means), on refugee status, or on immediate family connections. Green Cards usually take many months or years to obtain, as they’re based on a quota system. Once acquired, a Green Card gives the holder the right to live and work in the US permanently. The most common IV types are:

A - Family-based immigrant visas:

1 - Unlimited family-based immigrant visas: If you are the spouse, widow(er) or unmarried child under 21 of a US citizen, or the parent of a US citizen resident in the US who is 21 or older, you may be issued with a Green Card. There are no limitations on the number of applicants entitled to these visas and no waiting period. However, they can take up to 12 months to process.

2 - Limited family-based immigrant visas: If you have family in the US who are not immediate relatives or who are not US citizens, it may take as long as 12 years to get your visa, as there is a limit to the number of these visas granted each year.

B - Employment-based immigrant visas:

Getting residency based on permanent employment often requires the US employer to obtain a labour certificate from the US Department of Labour. This certifies to the USCIS that employment of the “alien” will not adversely affect the wages and working conditions of similarly employed US workers. The types of employment-based visas that do not require labour certification include visas for:

• persons of extraordinary ability
• outstanding professors and researchers
• executives and managers transferring from abroad
• persons whose work is in the national interest
• religious workers
• registered nurses and physical therapists

C - Investment-based immigration visas:

To obtain an investment-based Green Card (EB-5), applicants must normally invest in a new commercial enterprise that will create full-time employment for at least 10 persons other than the investor’s spouse and children. The usual minimum investment is $1 million, but may be $500,000 if the investment is in a designated rural or high unemployment area.

Of the 10,000 EB-5 visas available annually, 5,000 are set aside for those who apply under a pilot programme involving a regional center, which basically means investing with a business entity pre-approved by the Immigration Authorities.

D - Other immigrant visas:

In addition to the visas mentioned above, 50,000 permanent resident visas are awarded each year by a computer-generated random lottery to eligible persons from countries with low rates of immigration to the US. Entries are normally submitted via www.dvlottery.state.gov.

Taxation in Florida

This general information is aimed at providing you with a simplified overview of some common US taxes you may be exposed to as an UK citizen owning property in the US. It is still advisable, however, to seek professional advice.

1 - Overview:

A UK resident owning property in Florida is subject to various UK and US (federal, state, and county) taxes. If you let out your Floridian property, US federal and UK income taxes will be charged on an annual basis. While there is no personal income tax in Florida, there is a Florida sales and use tax and county tourist tax which must be collected from your tenants. If you die while still owning property in Florida, your Floridian estate is subject to inheritance tax in both the UK and US (federal and state) if its value exceeds the applicable inheritance threshold. If you give an interest in your Florida property as a gift, the gift may be subject to US gift taxes and, in some instances, to UK taxation.

There are tax treaties between the US and UK which generally provide for credits for taxes already paid by the same taxpayer in the other country. Be aware that reducing a particular tax in one country may ultimately mean you are later simply paying a larger share to the other. You need to be aware of your potential exposure to these various taxes.

If you own property through an entity, such as a corporation or a partnership, there are generally US corporation and partnership forms which must be filed annually.

These may then have flow-through amounts which may have to be reported in the US or the UK. You should consult a US tax accountant to determine how to deal with these.

2 - Federal income taxes:

A - On what basis can the US federal government tax you?

US citizens must pay US federal income tax on their worldwide income. For US tax purposes, “Aliens” refers to individuals who are not US citizens. US residents are taxed in a different way to non-residents. If you have a valid Green Card at any time during the relevant calendar year, you must file for a US tax return reporting your worldwide income, whether you resided in the US that year or not. In other cases, you may be taxed as a resident or a non-resident depending on whether you meet the “substantial presence” requirements:

• The “substantial presence” test: You are taxed as a US resident if you have been physically present in the US on at least 31 days in the current year, and 183 days during the three-year period that includes the current year and the two previous years. If the total is 182 days or less, you may file your US tax return as a non-resident. If the total exceeds 182, you file your US tax return as a US resident. Please note that if you are present in the US for fewer than 183 days during the current year but meet the 183 days or more on the basis of your presence in the US in the prior two years, you may still qualify as a non-resident alien if you can prove a “closer connection” to your home country. There are lots of treaty-based exceptions to the substantial presence test. For example, those with a student visa can be taxed as a non-resident for five years, including their entry year. Those on teaching or training visas may also be able to file as non-residents in the first two years.
  

B - How are non-residents treated by federal income tax?

Non-residents are taxed on their US-source income which could include interest from a US bank account, dividends from US stocks, rental income from US property and wages from a US employer.

1 - Income not effectively connected with business (NONECI): This income may include personal interest income and dividends from shares and stocks, and is generally taxed gross, with no deductions or personal exemptions, at a flat rate of 30 per cent. UK residents may be entitled to lower rates further to the US/UK income tax treaty.

Having your taxes professionally prepared by an expert will ensure you are paying the lowest tax possible.

2 - Income effectively connected with a US business (ECI): When a non-resident engages in business in the US, most income from US sources is considered to be effectively connected income (ECI).

This may include wages or self-employment income. Some things, like rental income, are normally not considered to be effectively connected, but you can elect to treat rental income as effectively connected. This income is, after deductions and personal exemptions, taxed at the graduated individual income rates that apply to US citizens and resident aliens.

C - How are residents taxed on federal income?

US residents and US citizens are taxed on their worldwide income.Any income from your home country, including income in “tax-free” investment vehicles, will be subject to US taxes. Income that is tax-free in the UK but is taxable in the US includes gambling winnings, lottery earnings, investment trusts, OEICs, UK and offshore trusts, lump sum pension payments, redundancy payments, ISAs, PEPs, Enterprise Investment Schemes, Venture Capital Trusts, and TESSAs. This is in addition to your usual taxable income: investing outside the US does not lessen your tax burden.

However, if you are a US citizen or a resident alien who lives and works outside the US, you may qualify to exclude all or part of your foreign-earned income.

D - How are US federal tax returns filed?

Everyone has to file a US tax return annually, so the filing requirements are fairly easy to comply with. There are many online and inexpensive local US tax preparers you can hire, but they will not be familiar with issues relevant to foreigners.

The IRS (Internal Revenue Services) uses the calendar year, from 1 January to 31 December. The form you will file is either a 1040 (if filing as a US-resident or citizen) or a 1040NR (if non-resident). There can be numerous attachments to each form.

Documentation from most US payers of interest, dividends, wages and so forth must be sent by 31 January of the following year. If you received wages subject to US tax withholding, the due date for filing your tax return is 15 April of the following year. If you did not receive taxable wages during the year, the due date for filing your tax return is 15 June of the following year. This later filing date does not extend the payment date for outstanding tax.

Over 50 per cent of people use a paid preparer to reduce the risk of error. Not all paid officials are licensed, however. You should hire someone with foreign tax experience if you have any foreign income or if you want to make a tax treaty claim to reduce your US income tax. The best starting point is www.irs.gov, the main web portal for all IRS questions and issues. Remember to keep track of all your expenses and receipts. If your return is selected for audit in the US or examination in the UK, you will need them to prove your deduction. Credit card and bank statements can be used as receipts.

E - How are sources of income treated?

1 - Property: Further to the Foreign Investment in Real Property Tax Act (FIRPTA), there is a 10 per cent income tax withholding on property sale proceeds. The amount that must be withheld may be adjusted prior to closing after the IRS has issued the withholding certificate. This means you must begin the sale process at least three months in advance to allow time to process the form. Not all costs on the final statement can be considered selling costs, however, and the following items can normally be deducted from the gross sales price: commissions, document recording costs, and legal, survey and title fees.

To determine how much of the net sales price is your taxable gain, the cost of the property and any improvements should be subtracted from the net sales price. The result is called your adjusted basis, because it may be adjusted over time, and it forms the basis of any calculation of profit or loss. Subtract your adjusted basis from the property’s net sales price to get your taxable gain. Please note that any allowable depreciation is added back into the basis.

An individual’s short-term gains (real property held for 12 months or less) are taxed at the same graduated rates as ordinary income, unless you have a loss that eliminates it. Generally, an individual's long-term gains (real property held for over 12 months) are taxed at 5 per cent if they fall into the 10 or 15 per cent federal income tax bracket, otherwise the individual pays 15 per cent. If, as a UK resident, you sell a US property, the sale is taxable in the UK with US tax allowed as a credit against UK capital gains tax.

2 - Rents: Rental income is taxed gross without deductions at 30 per cent unless you elect to have it treated as effectively connected income. If this is done, then you are taxed on the net income after deductions, including a deduction for depreciation. Please note that even rental income from a UK property will be considered to be US income. The rental income is also computed under UK tax law. The top UK tax rate is 40 per cent, and any US tax paid on the property is subtracted from the UK tax. If you let the property out but also use it yourself, you may have to declare the personal usage as income in the UK.

3 - Federal estate and gift taxes:

The federal estate tax is integrated with the federal gift tax (they’re both charged at the same rates) so that large estates cannot be shielded from taxation by lifetime giving. The residence status of your descendents will dictate whether your estate will be taxed under rules for residents or non-residents. Although the rates are the same for both, there are some important legal differences to note.

Residents: Residents’ worldwide assets are taxable in the US upon death, with the highest rate in 2005 being 47 per cent. The estates of US residents are then entitled to a lifetime unified credit (similar to a nil rate band) and an unlimited “marital deduction” of gifts or bequests to their spouse. Where the gross value of the worldwide estate at the time of death exceeds the exemption amount minus lifetime gifts, the estate will be charged tax. The main points to remember about US estate taxes are:

1 - There is no exemption from inheritance tax for assets transferred by you to a surviving spouse who is not a US citizen, although taxes may be deferred through a Qualified Domestic Trust in order to qualify for the marital deduction.

2 - The deceased's property, if held jointly with a spouse, is taxed at 50 per cent of the value of the property. However, this does not apply to assets held jointly with a non-citizen spouse. In this case, the entire property becomes taxable, unless the spouse can prove their contribution; evidence of funds from a joint account will not suffice.

Non-residents: The US estate of a non-resident, the gross value of which exceeds $60,000 on death, will be taxed at the same rate as US citizens and residents, and the estate is entitled to claim the same kinds of deductions and expenses as US citizens. There’s no spousal exemption from inheritance tax unless your spouse is a US citizen. The special rules set out for residents above also apply. Married non-residents with US assets should consider alternatives to joint tenancy and consider establishing a qualified domestic trust to defer payment on US taxes. US situated property generally includes US real estate, debt obligations and owning US stock.

With regard to gift tax, non-residents are not entitled to use their $60,000 exemption amount in gifts during their lifetime (although residents are). Gifts of US property are taxed, while gifts of intangibles, such as shares of US stock, are exempt. Gift tax is charged for lifetime transfers with a $10,000 annual exclusion, indexed for inflation.

There is no privilege of gift-splitting with a spouse, although gifts to a non-resident alien spouse enjoy a $100,000 annual exclusion.

Please note that there is a Federal Generation Skipping Tax (GST) which generally imposes a 55 per cent tax on those who don’t leave the inheritance to their children but, rather, leave it to someone in the next generation, hence “the skip”. GST may apply in non-family situations and may be due where a beneficiary of a gift or estate is 37.5 years younger than the deceased.

4 - Floridian taxes:  

Florida does not have a personal income tax, but it does have other taxes, including a 6 per cent Florida sales tax, and a 2-5 per cent tourist tax in some counties which, if you rent your property, should be factored into rental payments from tenants. As a Floridian property owner, you will have to pay a real estate tax known as “ad valorem tax”, which is based on the assessed value of the property. Ad valorem taxing bodies set the “millage rate” for properties within their boundaries, which is the dollar amount to be paid in taxes for every $1,000 of appraised valuation. A “mill” is equal to one tenth of one per cent.

Florida has its own estate tax but no gift tax. The estate tax is imposed on US-resident descedents and on the Floridian property of non-resident decedents. Florida’s estate tax system is referred to as a “pick up” tax and is not due unless an estate is required to file a federal estate tax return; there is a $60,000 threshold for non-resident aliens.

Work

Unemployment rates in Florida are currently low.

If seeking employment, bear in mind that the US observes very different working practices to the UK. They tend to work much longer hours and take much shorter holidays. Tax rates and allowances such as mortgage tax relief are more advantageous in the US than in the UK.

Some Britons moving over will be relocating on a visa attached to a business they are buying. Procuring a business requires caution, however, with lavish claims motivated by high commissions; it is not unusual for the seller to pay 10 per cent to a broker.

Receiving poor advice can be a problem, as can ignorance of certain specifics, such as not knowing that business insurance costs are based on the current American owner, leading to significantly higher premiums for a new British owner. Extensive research will prove very helpful.

Education

Florida’s state schools vary considerably from county to county, but the best are as good as anything provided by the English state system. Many people who have had first-hand experience of schooling in the US say the choice of subjects offers something for everybody and that very few students leave before the age of 18; the High School Diploma is a necessity for those seeking a career. Some parents have chosen to educate their children privately, but be aware that private schools are very different from those in the UK, and are often associated with the military or with churches.

Parents who are moving to Florida should spend some time researching the district and schools their children will attend. Initially, parents should determine the characteristics most important for meeting the needs of their children; anything from academic performance or programmes for special needs of students, to teacher turnover rates and the number of students per class. The best way to get guidance is by talking to a good local relocation consultant, or looking at the Florida Department of Education website on www.fldoe.org.

Healthcare

Although the US has some of the best healthcare in the world, it does not operate through a national insurance scheme so you will have to pay for it yourself. An agreement does exist between the US and UK governments so that you can use your UK social security credits in the US. If you are relocating through work then your company will, generally speaking, arrange healthcare cover for you. If not, you must obtain your own personal cover. Never depend on your British holiday cover as this is not always valid, and can lead to your incurring massive costs. Costs can vary from $100 for an X-ray to $300,000 for a hip fracture or heart attack, and if you fail to secure health insurance you will be left to foot the bill.

When you approach an insurance company for healthcare make sure that it’s not just a medical discount scheme – this is unfortunately not always clear from the policy – as a 10 per cent discount will not go far when your bill runs into thousands of dollars.

Driving licences and car insurance

For the vast majority of those visiting Florida on the visa waiver programme, it’s normal to take your UK licence and use a rental car whilst in the US, obtaining insurance coverage as part of the rental package. If you are relocating permanently, however, you may wish to get your own car.

You can’t get insurance cover in Florida without a Florida driving licence, and both of these are needed in order to actually buy a car. UK citizens seeking a Florida State licence will have to take a theory test (usually at a local driving centre) and a short driving test, which is less onerous than the UK one. For non-US citizens, the law in Florida requires proof of identification, proof of date of birth and a Social Security number (if issued) prior to the issuing of a driving licence. Immigrants must submit their Green Card or identification card, and non-immigrants must provide either an employment authorisation card or proof of non-immigrant classification.

Banking and credit cards

If you’re planning on spending a lot of time in the US, it’s recommended that you open a US bank account to avoid problems with transferring money and paying bills. US credit cards are hard to get in the early days as you won’t have built up a credit rating.

Even if relocating permanently, don’t close your UK bank accounts as you may still need them.

Moving to Florida

Just imagine the heady mix of trepidation and excitement on a dreary winter’s day in England, as you and your family set off for the airport, ready to make your move to the warm shores of Florida. Imagine how many months and years may have gone into informing your decision; all the visits to locations throughout the US, attendance at emigration shows, consolidated preparation for the final move, and a few last weeks of frantic activity. Despite the worries you may entertain privately, just imagine how wonderful it could feel to get on that plane.

People have many different reasons for undertaking such a dramatic move, including retirement, career opportunities, wanting investment, or simply wanting a second home. Some make a permanent move, others seek a few week’s escape for holidays, renting out the property when it is not in use. Whatever the reason, a low cost of living and a need for sun in a place where English is spoken are paramount considerations.

Picking the right place

The first consideration is location. This depends on many factors and is almost entirely subjective. Every buyer has different needs, concerned with business for some, educational institutions for others, as well as broader lifestyle issues. It is sensible to discuss your particular needs with an experienced relocation consultant who can advise you thoroughly of the key differences between UK and US culture. The good news is that Florida has the resources to cater for all kinds of different lifestyles. The next step is to take a holiday in your chosen area, in order to develop your knowledge so you can make an informed decision about where to buy.

Whether you are going to be making regular trips out to the US or whether you hope to relocate permanently, it may be a good idea to think about ease of access. Tampa, Orlando and Miami airports all offer regular flights to the UK, while Sarasota and Fort Lauderdale are within an hour of international airports.

In many ways Florida is ideal for British people who find foreign languages a struggle but also do not want to live in an expat enclave. Although there are numerous expat communities in Florida, it is easy enough to avoid them if you wish to do so. Although generalisations can be misleading, it is fair to say that many Americans living in Florida are very friendly, tend to be conservative, patriotic and inward looking. The Christian faith is extremely important to many Floridians.

Using an estate agent

It is sensible to find an expert who will give you impartial advice on buying your new home. In Florida, homes are listed on a single multiple listing service (MLS) that is available to all licensed real estate agents in the area. Find an agent who has worked with people relocating from the UK before, who can give you property advice from a British perspective. Finding a good agent who specialises in British relocation can be difficult, however, even though there are many to choose from. Many agents are overtly sales-orientated and British companies frequently focus on rental properties in Orlando, where higher commission rates are payable on certain developments. If possible, you should try to get a personal recommendation from someone who has been through it all themselves.

It is absolutely imperative to get the best property advice available, and to be aware of the idiosyncrasies and costs associated with older houses in Florida. These concerns will save you a lot of money, so it is well worth searching for an agent thoroughly until you have found the right one to work with.

Renovating a property

It’s quite common for buyers in Europe to look for a renovation project. Florida, however, has never experienced a huge number of bargain hunters seeking a house to rebuild from scratch. Renovation, or rehabilitation as it’s known in Florida, focuses upon things like timber treatment, installing a new kitchen, or updating air conditioning and faulty pipes.The most important thing to remember before you buy is to get a home inspection carried out, to establish what problems the property has. It’s also important to use the services of a good, exclusive buyer’s broker, to avoid any mutual back-scratching between the home inspector and the buyer’s broker.

Building codes and planning permission

When looking at buying a renovation property, never buy anything that isn’t structurally sound as the bill will run into thousands, and you’ll end up wishing you’d bought a new property instead of rebuilding one from scratch. If you are carrying out renovations and modifications, however, they must all comply with the Floridian building code. All external alterations, such as an extension, require planning permission and a building permit. You should never start any building work without written permission. If you are seeking to remodel a community property such as a condo, you will need to check for any building restrictions listed by the condominium association.

Searching for a contractor

When searching for someone to carry out your renovations, make sure you get written quotations from more than one building contractor. It’s essential that you draw up as thorough a list as you can, down to the last doorknob, in order to give yourself the most comprehensive idea of the final cost. A good way to find a reliable contractor is to ask a local resident for a recommendation, and make sure that your lawyer checks out the contract before you sign it. Check that your potential contractor is state licensed and never pay them the total amount up front. The builder should seek out a construction loan for you (ie the loan required to cover the cost of renovating the property). If they say they can’t, then they are simply not reputable enough to be working on your property. Unfortunately, there’s a significant number of very poor-quality building contractors in Florida, so it’s worth consulting the Chamber of Commerce and Better Business Bureau before selecting a contractor. In Florida there is the added problem that even if you are dissatisfied with a contractor’s work and withhold part of the payment, you can have this outstanding amount levied on your house by the contractor. In the worst case scenario this has led to people losing their property, so do be very careful.

New build vs resale

Although the US offers relatively inexpensive, newly built properties with numerous bathrooms, spacious bedrooms, swimming pools and patios, sometimes even fully furnished, there are many good value resale properties worth considering. If the property is in a great location, offering better value for money, then why not? After all, we tend to always buy resale homes in the UK.

Positive factors are that you can move into the home quickly, and it can sometimes be cheaper than buying a new property. However, there is no guarantee that a resale home will definitely be cheaper and better value than a new one. You should look at each case on its individual merits. Generally speaking, older homes may be located in more established neighbourhoods, offer more ambience, and have lower property tax rates. People who buy older homes (ie homes more than 10 years old) should be willing to spend time on maintenance and repair. Newer homes tend to be more modern. They are usually easier to maintain and may be more energy-efficient than older ones. People who buy new homes often don’t want to worry initially about upkeep and repairs. The main thing to be concerned about is the implications that can come from buying a property that may need a lot of work done to it. A home inspection is essential. It can be very expensive to replace shoddy plumbing and electrics, so make sure all the correct checks are in place.

Removals and transport

The top tip for removals is to take as little with you to Florida as possible. Most household goods are cheaper in the US, so you would be wise to buy over there. Using an established removal company who is part of a reputable trade organisation will cost you more, but will reduce the stress of losing irreplaceable possessions.

Of course, once you get out there, you will almost certainly want to buy your own car. This is a priority to save on rentals and associated high insurance costs, but you will need to haggle with fast-talking car salesmen as well as take the Florida driving test.

The real pain will come when you apply for car insurance, as US insurance companies will treat you as though you have no credit history.

Pets

It is possible to take pets with you, though it might not be a great idea. Cats seem less popular in Florida, and are mainly kept indoors. The wider, busier Floridian roads are also cause for concern.
 

FREQUENTLY ASKED QUESTIONS ABOUT VISAS

Q: Who is covered by a US visa?

A: The applicant and his or her spouse are both covered by the visa, as are any dependent children under 21. A couple who are not married can apply under a discretionary provision, but this is more complicated.

Q: Can anyone work in the US other than the applicant?

A: Only if you have an L (executive visa) or an E (entrepreneur) visa, in which case your spouse will be automatically granted a work permit and entitled to work in any field of employment in the US.

Q: How much does a visa cost?

A: With the exception of tourist and student visas, it’s extremely unwise to apply for any of the other visas on your own. This is because many of the actual requirements are not listed on the forms’ instructions. As such, you will at best end up taking three or four times as long as necessary to process the visas, and, at worst, your application will be denied, creating a permanent stain on your immigration record and making it more difficult to obtain a visa in the future. Legal fees for these services range from about £3,000 for the L and E visas to £2,500 for the H visa. The US government’s fee is $130, except for the H visa which carries a government fee of $1,130. In each case, the normal processing time is about four to six months, unless you pay the government an expedite fee of $1,000.

MAIN TYPES OF NON-IMMIGRANT VISA

These non-immigrant, temporary visas require ongoing renewal:

B-1 Business
B-2 Tourist
E-1 Treaty trader
E-2 Treaty investor
H-1B Speciality occupations and professionals
H-2A Temporary or seasonal workers
H-3 Temporary trainees
H-4 Immediate family of H visa holders
K-1 Fiancés of US citizens
L-1 Inter-company transferee
L-2 Dependant of L-1 visa holders
O-1 Extraordinary ability
P International artists
R Religious workers

TAXATION

Interest - This is taxed at graduated rates. Most countries pay interest tax-free to non-residents.

Dividends - Most are generated by publicly traded stocks which are eligible for a lower rate after 60 days.

Business - Business proprietors will be taxed on net income and may have to pay social security tax.

Capital gains - Non-resident aliens are usually not subject to tax on capital gains that are not connected with a business.

FLORIDA PROPERTY CHECKLIST

• Always have a home inspection carried out before you buy.
• Secure a good, exclusive buyer’s broker.
• Never buy anything that isn’t structurally sound.
• Always ensure you are complying with, and have written permission from, the Floridian building authorities.
• Get a written quotation from more than one contractor.
• Have any contract drawn up with a contractor checked by your lawyer.
• Never pay the contractor the whole sum up front.
• Never secure a construction loan for renovation work yourself. Leave this to your contractor; if the company is reputable it will be able to do this.
• Look at each property, new or resale, on its individual merits.
• If you are buying a renovation property, be prepared to maintain and repair it.
  

MOVING TIMELINE

A year before the move:

• Find a relocation agent who is an experienced licensed realtor with knowledge of the British market.
• Apply for visa (if required).

Nine months before the move:

• Place UK house on the market, which is presently sluggish. It is easier to rent for a couple of months in the UK while you find a Floridian property, rather than have a rushed hunt on your arrival. Long-term rental in the present US market (with prices increasing up to 40 per cent a year) is not advisable.
• Visit preferred area of Florida for a working holiday.
• Open US bank account.

Three months before:

• Make offer on suitable property
• Arrange to immunise pets
• Seek currency advice
• Book removals company
• Book flights
• Take advice on UK holdings and pension funds.

One month:

• Complete sale of UK property.
• Complete house purchase in Florida.
• Register for Florida utilities.
• Have any dental work completed in Britain.
• Arrange necessary immunisations

Upon arrival:

• Obtain a Social Security number.
• Take the Florida driving test.
• Buy a car
• Register children in local school.
• Register with a doctor