US federal returns
Your US tax return, prepared by people who also understand your UK one.
If you are a US citizen or green card holder living in the UK, you still file a US federal return every year on your worldwide income. Most people end up owing little or nothing once the exclusions, credits and treaty are applied correctly, but the return itself, and the information forms that go with it, still have to be right.
Who this is for
- US citizens and green card holders living in the UK
- Dual US–UK nationals with income in either country
- Americans who have returned to the US but still have UK income, pensions or accounts
- Accidental Americans who have just discovered they need to file
What we prepare
- Form 1040 and schedules
- Employment, self-employment, rental, investment and pension income reported in US dollars using the correct exchange rates.
- Form 2555 or Form 1116
- The Foreign Earned Income Exclusion (US$130,000 for 2025) or the Foreign Tax Credit — we work out which leaves you better placed, including the effect on future years.
- FBAR and Form 8938
- Foreign account and asset reporting prepared from the same figures as the return, so nothing is reported inconsistently.
- Information returns where needed
- Forms 8621 (PFIC), 5471, 3520, 8833 and 8858 when UK funds, companies, trusts or treaty positions are involved.
- State returns
- Where a US state still treats you as resident, or you have state-source income.
What makes a UK-based return different
A UK payslip, pension, ISA or house sale is each treated differently by the IRS than by HMRC. The order in which the two returns are prepared changes the result, because UK tax paid feeds the US Foreign Tax Credit and the UK tax year (6 April to 5 April) does not line up with the US calendar year.
We prepare the US return with the UK position in view, apportioning UK tax across US tax years where that is required and documenting the method so it can be followed in later years.
Common issues we deal with
- UK workplace pensions and SIPPs: contributions, growth and the 25% lump sum under the treaty.
- ISAs and UK funds: not tax-free for US purposes and often PFICs, which carry their own reporting.
- Selling a UK home: Section 121 exclusion versus UK Private Residence Relief, and the currency element of the gain.
- Child Tax Credit and the refundable portion when you use the Foreign Tax Credit rather than the FEIE.
- Self-employment through a UK sole trade or limited company, and the US–UK social security agreement.
Process
How it works
- 01
Send a short enquiry
Country of residence, the tax years involved, what has been filed so far, and all your sources of income in every country.
- 02
Written quote
We confirm which returns and forms are needed and give you the fee in writing before anything starts.
- 03
Onboarding
Identity checks and a signed engagement letter, then a tailored document list in your portal.
- 04
Preparation and review
We prepare the return, you review it in the portal, and you sign the authorisation forms the IRS requires.
- 05
Filing and records
We e-file where the IRS allows it, and your copies stay in the portal with the figures we used.
FAQ
Questions we are asked
Do I have to file a US return if I live in the UK and pay UK tax?
Yes, if you are a US citizen or green card holder and your income is above the filing threshold. The US taxes on citizenship, not residence. Paying UK tax usually reduces or removes what you owe, but it does not remove the filing requirement.
Will I be taxed twice on the same income?
Usually not when the return is prepared correctly. The Foreign Tax Credit, the Foreign Earned Income Exclusion and the US–UK treaty are designed to prevent that. Which one applies depends on the type of income, and the choice can affect later years, so we set it out in writing before filing.
When is my US return due if I live in the UK?
15 April, with an automatic two-month extension to 15 June for taxpayers abroad. Interest on any tax owed still runs from 15 April. A further extension to 15 October is available by filing Form 4868, and the FBAR is due 15 April with an automatic extension to 15 October.
Do I need to report my UK bank accounts and ISAs?
Usually, yes. UK bank, savings, ISA and investment accounts count towards the FBAR test, which applies when the combined highest balances of all your non-US accounts exceed US$10,000 at any point in the year. Form 8938 has separate, higher thresholds for people living abroad.
What do you need from me to quote?
Your country of residence, the tax years involved, which US returns and FBARs you have already filed, and a list of every source of income in every country: employment, self-employment, rental, investments, pensions and benefits. We quote only once we have that full picture.
Do you deal with the IRS for me?
We prepare and file your returns and supporting forms. Responding to IRS correspondence remains your responsibility; where a response needs figures or an amended return, we prepare that as separately quoted work.
Written by the US UK Expat Tax advisory team. Last reviewed 7 November 2026 · Figures relate to the 2025 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.