HMRC returns
A UK return that already knows about your US side.
Not every US person in the UK has to file a UK Self Assessment return, but many do: self-employment, rental income, foreign income (including US dividends, interest and pensions), capital gains, or simply a notice to file from HMRC. We prepare the UK return with your US position in view so the figures on each side agree.
Who this is for
- Americans in the UK with US investment income, pensions or rental property
- Self-employed people and company directors with cross-border income
- New arrivals working out residence, split-year treatment and the 4-year foreign income and gains regime
- UK residents with US income who need both returns to line up
What we prepare
- SA100 and supplementary pages
- Employment, self-employment, property, foreign, capital gains and residence pages as your situation requires.
- Residence and the FIG regime
- Statutory Residence Test analysis, split-year treatment, and the 4-year foreign income and gains regime that replaced the remittance basis from 06 04 2025.
- US income on the UK return
- US dividends, interest, 401(k) and IRA distributions, Social Security and rental income reported in sterling with the right treaty treatment and Foreign Tax Credit Relief.
- Capital gains
- UK CGT at 18% or 24% with the £3,000 annual exempt amount, and the 60-day return where UK residential property is sold.
- Payments on account
- Explained in plain terms so January and July do not come as a surprise.
The two returns are one piece of work
UK tax paid is the credit that usually reduces US tax to nil, and the UK tax year runs 6 April to 5 April while the US year is the calendar year. We prepare the UK return first where that produces the right credit for the US return, and document the apportionment so it is consistent year to year.
Process
How it works
- 01
Send a short enquiry
Your arrival date in the UK if recent, all sources of income in every country, and whether HMRC has asked you to file.
- 02
Written quote
We confirm whether a return is required, which pages, and the fee.
- 03
Onboarding
Identity checks, engagement letter and a document list in the portal; we register you for Self Assessment if needed.
- 04
Preparation and review
You review the computation and return in the portal before we file with HMRC.
- 05
Filing
Online by 31 January, with the balancing payment and payments on account explained.
FAQ
Questions we are asked
Do I need to file a UK tax return at all?
If all your income is UK employment taxed through PAYE and you have no foreign or other income, often not. You generally do need to file if you have self-employment, rental or untaxed foreign income (including most US investment income), capital gains to report, income over £100,000, or HMRC has sent you a notice to file.
When are the UK deadlines?
The tax year ends 5 April. Register by 5 October after the end of the tax year; paper returns by 31 October; online returns and the balancing payment by 31 January. Payments on account fall on 31 January and 31 July.
How is my US pension or 401(k) taxed in the UK?
It depends on the type of plan, your residence status and what you are drawing. The treaty allocates taxing rights for pensions and lump sums, and the UK treatment of a Roth IRA differs from the US one. We set out the position for your specific plans rather than a general rule.
What is the foreign income and gains regime?
From 06 04 2025 the remittance basis was abolished. New UK residents who were non-resident for the previous 10 years can claim relief on foreign income and gains for their first 4 UK tax years. A claim has to be made on the return and interacts with your US filing, so we model both before claiming.
Written by the US UK Expat Tax advisory team. Last reviewed 7 November 2026 · Figures relate to the 2025/26 tax year unless stated.
Primary sources checked
General information, not personal tax advice. Rules and thresholds change; we confirm the position for your facts before any work.
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.