Articles
Articles on US & UK Expat Tax
Shorter pieces on specific situations. Figures are labelled by tax year and checked against IRS and HMRC sources.
- Families
Child Tax Credit for Americans abroad: how to keep the refundable part
US citizens in the UK can claim the Child Tax Credit for qualifying children with Social Security numbers. The refundable Additional Child Tax Credit depends on earned income that is not excluded, so the FEIE versus Foreign Tax Credit choice decides whether a refund is possible.
Updated 7 Nov 2026 · 3 min
- Remote work
US tax for remote workers and digital nomads abroad
US citizens working remotely from the UK or moving between countries still file Form 1040. How the FEIE physical presence test suits nomads, why self-employment tax survives the exclusion, when the UK makes you resident, FBAR for fintech accounts, nomad visas and record-keeping.
Updated 7 Nov 2026 · 3 min
- US–UK coordination
Resident in both the US and the UK? How the treaty decides, and how to avoid double tax
How the US (substantial presence, green card, citizenship) and the UK (Statutory Residence Test) each make you resident, the Article 4 tie-breaker in order, why it does not switch off US tax for citizens, and the reliefs that actually prevent double taxation.
Updated 7 Nov 2026 · 2 min
- Foreign account reporting
FBAR filing requirements for Americans in the UK: the short version
The quick answer on who files FinCEN Form 114, the aggregate US$10,000 test, which UK accounts count, the 15 April / 15 October dates, FBAR versus Form 8938 in one table, penalties, and the two routes for missed years.
Updated 7 Nov 2026 · 2 min
- US reliefs
FEIE vs Foreign Tax Credit: which should Americans in the UK choose?
A direct comparison of the Foreign Earned Income Exclusion and the Foreign Tax Credit for people working in the UK: investment income, IRA eligibility, the stacking rule, the US$130,000 cap, self-employment tax, carry-forwards, the five-year lock-out, and a worked example on a £120,000 salary.
Updated 7 Nov 2026 · 3 min
- Trusts and gifts
Form 3520: UK trusts, inheritances and large gifts on a US return
When a US person in the UK must file Form 3520: gifts and inheritances from non-US people above US$100,000 a year, distributions from UK trusts, grantor trust ownership, the Form 3520-A companion, the 25% and 35% penalties, and how to put missed years right.
Updated 7 Nov 2026 · 3 min
- Business
Form 5471 for US owners of UK limited companies
When a UK Ltd makes you a Form 5471 filer, the five categories, the schedules and the US GAAP conversion, controlled foreign corporation and Subpart F rules, the US$10,000 automatic penalty, dormant companies, closing a company, and how to catch up.
Updated 7 Nov 2026 · 3 min
- Business
GILTI and UK companies: what US owners pay on undistributed profit
How the GILTI rules tax US owners of UK limited companies on company profit each year, the section 962 election, the high-tax exclusion for companies paying 25% UK corporation tax, the small-profits trap, Form 8992, and what the 2025 US legislation changed from 2026.
Updated 7 Nov 2026 · 2 min
- Green card holders
Green card holders living in the UK: your US tax obligations
A lawful permanent resident living in the UK is still a US tax resident until the green card is formally abandoned: Form 1040 on worldwide income, FBAR and Form 8938, the treaty's limits, the long-term resident exit tax, and how to catch up through Streamlined.
Updated 7 Nov 2026 · 3 min
- Penalties
IRS penalty abatement: how late-filing penalties can be removed
First-time abatement, reasonable cause, statutory exceptions and the international information return procedures: which penalties each covers, what evidence works, and how we prepare the figures and statements you submit.
Updated 7 Nov 2026 · 2 min
- Catching up
IRS Streamlined Filing Procedures: how Americans in the UK catch up
The Streamlined Foreign Offshore Procedures explained: eligibility including the 330-day non-residency test, what is filed (3 years of returns, 6 years of FBARs, Form 14653), the penalty position, what the certification must say, and the alternatives if you do not qualify.
Updated 7 Nov 2026 · 4 min
- Investments
PFIC reporting for Americans in the UK: funds, ISAs and investment trusts
Why UK unit trusts, OEICs, investment trusts and London-listed ETFs are passive foreign investment companies, how the default section 1291 regime taxes them, the QEF and mark-to-market elections, Form 8621 for every fund, and what to hold instead.
Updated 7 Nov 2026 · 3 min
- Retirement accounts
Roth IRAs for Americans living in the UK
Contributing to a Roth IRA from the UK (and why the FEIE can stop you), the backdoor route, how HMRC and the treaty treat growth and distributions, Roth conversions while UK resident, and how a Roth compares with an ISA for a US person.
Updated 7 Nov 2026 · 3 min
- Equity
RSUs and stock options for Americans in the UK: both countries explained
US and UK treatment of RSUs, non-qualified options, ISOs, ESPPs and EMI options for US citizens working in the UK: taxing points, National Insurance, grant-to-vest apportionment across a move, the ISO and EMI mismatches, Foreign Tax Credit matching, and what to report where.
Updated 7 Nov 2026 · 3 min
- Property and investments
UK capital gains tax for Americans: how both countries tax the same sale
UK CGT rates of 18% and 24%, the £3,000 annual exempt amount and the 60-day property return, against US long-term rates, NIIT and depreciation recapture; Private Residence Relief versus Section 121; the mortgage currency gain; UK shares, ISAs and inherited assets; and non-resident CGT.
Updated 7 Nov 2026 · 3 min
- Investments
UK ISAs and US tax: why an ISA is not tax-free for Americans
The US does not recognise the ISA wrapper. Interest, dividends and gains inside cash, stocks-and-shares and lifetime ISAs are taxable in the US, UK funds inside them are usually PFICs with Form 8621 reporting, and there is no UK tax to credit. What to do if you hold one.
Updated 7 Nov 2026 · 3 min
- UK tax
The end of the UK non-dom regime: what replaced it and what it means for Americans
From 6 April 2025 the remittance basis is gone. The four-year foreign income and gains regime, the Temporary Repatriation Facility, rebasing, and why none of it changes what a US citizen reports to the IRS.
Updated 7 Nov 2026 · 2 min
- Pensions
UK pensions and US tax: what Americans in the UK need to know
Why UK pensions are not automatically tax-deferred under US law, how treaty Articles 17 and 18 change that, Form 8833 disclosure, FBAR and Form 8938 reporting of pensions, the 25% lump sum, the state pension, SIPP fund choice and employer contribution limits.
Updated 7 Nov 2026 · 3 min
- Pensions
UK SIPPs and US tax: what American expats must know
How the IRS treats a self-invested personal pension with and without the treaty position: contributions, growth, PFIC funds inside the SIPP, FBAR and Form 8938 reporting, Form 8833, the 25% lump sum, and what happens if you move back to the US.
Updated 7 Nov 2026 · 3 min
- Moving
Moving to the UK as a US citizen: the tax steps before and after you arrive
A practical sequence for Americans moving to the UK: get current with the IRS first, check your state's exit rules, sort out brokerage accounts, understand the UK Statutory Residence Test and the four-year FIG regime, choose FEIE or Foreign Tax Credit, and avoid ISAs and UK funds.
Updated 7 Nov 2026 · 4 min
- Deadlines
US and UK tax deadlines for Americans in the UK: the full annual cycle
Every date that matters for a US person living in the UK: 15 April payment and FBAR dates, the automatic 15 June extension, Form 4868 to 15 October, the discretionary 15 December extension, estimated tax dates, Forms 5471/8865/3520, and the UK Self Assessment calendar. With the dates for 2026 and 2027.
Updated 7 Nov 2026 · 3 min
- Expatriation
US exit tax: renouncing citizenship or giving up a green card from the UK
Who is a covered expatriate (net worth US$2 million, average tax liability test, five-year certification), how the section 877A mark-to-market exit tax works, the exclusion amount, UK pensions and property, Form 8854, the section 2801 inheritance tax on US heirs and the dual-citizen-at-birth exception.
Updated 7 Nov 2026 · 3 min
- US state tax
US state taxes after moving to the UK: are you still a resident?
Why some states keep taxing former residents who live in the UK, how domicile and statutory residency differ, the states that take the hardest line, how to break residency properly, and the traps with stock options, pensions and partnership income.
Updated 7 Nov 2026 · 3 min
- Property
UK rental property on a US return: income, depreciation and the sale
How a US person reports a UK let property to the IRS: Schedule E, 30-year ADS depreciation, mortgage interest, the Non-Resident Landlord scheme and Self Assessment on the UK side, Foreign Tax Credit matching, currency gains on the mortgage, and what happens on sale including recapture and Section 121.
Updated 7 Nov 2026 · 3 min
- Social security
The US–UK Social Security agreement: who pays into which system
How the US–UK Totalization Agreement stops double social security contributions, the territoriality rule, five-year detached-worker assignments and certificates of coverage, the self-employed rule, combining credits for US Social Security and the UK state pension, and how each benefit is taxed.
Updated 7 Nov 2026 · 2 min
Get started
Tell us your situation
Where you live, which years are involved, what has been filed, and every source of income in each country. We reply by email within two working days with what is needed and a written fee. No free consultations, and no work starts before you have the quote.