The son of a friend is coming over to the UK to live and work. He is an adult and holds dual UK and USA nationality, but was born in the USA.
Be grateful for any advice for things that he should do (he has found a place to live as he will be with friends).
NHS - does he need to register?
NI Number - is this available, if so how?
US / UK tax requirements?
Anything else that might be of interest.
He has to file US taxes every year. (whether he has to pay anything or not..he still has to file them). Cross over year, it's probably worth getting an accountant as he will have to pay taxes in both countries.
My knowledge about the following is at least 10 years out date, so take it for what it's worth.
You have to apply for a NI number. Work will assign a temporary one.
Getting a bank account can be tricky. He has to pretend that his friends place is his permanent address and may have to produce evidence of that. Getting a reference letter from his employer (addressed to his UK address) can be helpful.
NHS: Not sure how it works for non-EU nationals. I didn't have to do anything.