Guides
Guides to US & UK Expat Tax
Longer explainers on the forms, reliefs and rules that come up most often, written for people rather than practitioners. Each one names its sources and the tax year it relates to.
- Foreign account reporting
Exemption from FATCA reporting code (Form W-9): what to enter
What the 'exemption from FATCA reporting code' box on Form W-9 means, why US individuals normally leave it blank, codes A to M, and what to do when a UK bank asks Americans for a W-9.
Updated 9 Nov 2026 · 3 min
- Foreign account reporting
Late, delinquent or amended FBAR: how to fix FinCEN Form 114
How Americans in the UK file a late (delinquent) FBAR, amend an FBAR that was wrong, which IRS route fits — Delinquent FBAR procedures or Streamlined — and how penalties are decided.
Updated 9 Nov 2026 · 4 min
- US–UK coordination
US and UK tax forms for Americans in the UK: the complete list
Every IRS, FinCEN and HMRC form an American in the UK may meet — 1040, 2555, 1116, FBAR, 8938, 8833, 8621, 3520, 5471, 14653, W-8BEN, W-9, SA100, SA106, SA109, P85 and 64-8 — what each is for and when it is due.
Updated 9 Nov 2026 · 4 min
- US reliefs
Foreign Tax Credit (Form 1116): the main relief for Americans in the UK
How the Foreign Tax Credit offsets US tax with UK tax paid, the limitation formula, income baskets, which UK taxes qualify, carry-back and carry-forward, the dividend basket problem and when to accrue rather than pay.
Updated 8 Nov 2026 · 3 min
- US–UK coordination
US–UK dual citizenship taxes: how dual citizens avoid double taxation
Why Americans in the UK face two tax systems, the three mechanisms that prevent double tax (Foreign Tax Credit, FEIE, treaty), UK residence and the post-April 2025 foreign income and gains regime, and how specific income types are coordinated.
Updated 7 Nov 2026 · 3 min
- Foreign account reporting
FATCA compliance checklist: what goes on Form 8938
Form 8938 thresholds by filing status and residence, the specified foreign financial assets that are reportable (and the ones that are not), UK pensions, ISAs and company shares, and when the form is due.
Updated 7 Nov 2026 · 2 min
- Foreign account reporting
Form 8938 thresholds 2026 (FATCA): rules for Americans in the UK
When Form 8938 is required for US persons living in the UK, the $200,000 / $300,000 thresholds (double for joint filers), what counts as a specified foreign financial asset, UK pensions and ISAs, penalties and how FATCA differs from the FBAR.
Updated 7 Nov 2026 · 3 min
- Foreign account reporting
FBAR filing checklist: everything to gather before you file FinCEN Form 114
A practical checklist for the FBAR: the three-question obligation test, the details needed for every non-US account, the UK accounts people forget, and the 15 April / 15 October deadlines.
Updated 7 Nov 2026 · 2 min
- Foreign account reporting
FBAR filing: who must file FinCEN Form 114, deadlines and penalties
Who has to file the FBAR, which UK accounts count, the $10,000 aggregate test, the 15 April / 15 October deadlines, how penalties work and how to catch up if you have missed years.
Updated 7 Nov 2026 · 4 min
- US reliefs
Foreign Earned Income Exclusion (FEIE): how it works for Americans in the UK
The 2025 exclusion of US$130,000, the tax home test, the bona fide residence and physical presence tests, what counts as earned income, the housing exclusion, Form 2555 and when the Foreign Tax Credit is the better choice.
Updated 7 Nov 2026 · 4 min
- Self-employment
Self-employed in the UK as a US citizen: the US tax rules
US self-employment tax at 15.3%, why the FEIE and Foreign Tax Credit do not remove it, how the US–UK Totalization Agreement and an HMRC certificate of coverage do, Schedule C, UK sole trader versus limited company, and the deadlines on both sides.
Updated 7 Nov 2026 · 3 min
- US–UK coordination
The US–UK tax treaty explained: saving clause, pensions and tie-breakers
What the US–UK double taxation convention does for Americans in the UK, why the saving clause limits it, the pension article, dividends, employment income, the residence tie-breaker and Form 8833 disclosure.
Updated 7 Nov 2026 · 3 min
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