You do not qualify for a waiver of the Obamacare penalty for 2015, at least not yet.
NHS insurance does not qualify as minimum-essential coverage for Obamacare. Once you are in the UK for 330 days, however, you qualify for an exemption (resident of foreign possession).
You can't claim that exemption prospectively, you can only claim it after it has been met.
You have two choices:
!. File your return by June 15 (U.S. citizens out of the country on April 15 get an automatic extension of 2 months), pay the penalty and amend your 2015 return after meeting the 330 day substantial presence test to qualify as a foreign resident.
2. Request a 6-month extension (Form 4868) for time to file. Your return must be filed by October 15, 2016, at which time you will have met the substantial presence test. Any tax due must still be paid by April 15.
From Form 4868 instructions: If you are out of the country and a U.S. citizen or resident, you
may qualify for special tax treatment if you meet the bona fide
residence or physical presence tests. If you do not expect to meet
either of those tests by the due date of your return, request an
extension to a date after you expect to meet the tests by filing Form
2350, Application for Extension of Time To File U.S. Income Tax
Return.
For additional information, here is a link you may want to check: http://www.expatexchange.com/article/4276/Obamacare-911-What-US-Expats-Need-to-Know-About-Coverage--...
