Services
US returns, UK returns and everything in between — each service is delivered with the other country in view.
US tax
US Tax
US federal tax preparation, reporting and compliance for US citizens and Green Card holders living outside the United States.
Americans abroad (overview)
Why US citizens abroad still file US tax returns, how worldwide income is taxed, the FEIE and Foreign Tax Credit compared, the deadlines that apply overseas, and why most expats owe little but must file anyway.
Learn moreFBAR (foreign bank accounts)
Who has to file the FBAR, which UK accounts count towards the $10,000 trigger, deadlines, penalties, and how to catch up if you have missed filings.
Learn moreFATCA & Form 8938
Who must attach Form 8938 to their US return, the higher reporting thresholds for Americans living abroad, how it differs from the FBAR, and the penalties for missing it.
Learn moreForeign pensions
How US tax law treats non-US pensions, why employer plans and personal plans are analysed differently, when trust reporting on Form 3520 can apply, and how the US–UK treaty helps.
Learn moreForeign investments & PFICs
What makes a fund a PFIC, how the punitive default tax regime works, when Form 8621 is required, and why ordinary UK funds, ETFs and ISAs are a problem for US taxpayers.
Learn moreForeign property
How US tax treats non-US rental property — Schedule E reporting, the longer depreciation period for foreign homes, what happens when you sell, and the currency gain trap hiding in a foreign mortgage.
Learn moreStreamlined filing
How the Streamlined Foreign Offshore Procedures work: who qualifies as non-wilful, the non-residency test, the three years of returns and six years of FBARs, Form 14653, and why penalties are waived.
Learn moreLate US returns
The realistic routes back for expats with unfiled US returns or FBARs — quietly filing forward, the streamlined procedures, delinquent FBAR submissions and reasonable cause — and how wilfulness changes the picture.
Learn moreIRS letters & notices
How to handle an IRS notice when you live overseas — what the common notice types are about, the deadlines that matter, the mistakes that make things worse, and when to bring in representation.
Learn moreGreen Card holders
Why lawful permanent residents remain US-taxable wherever they live, the risks of treaty tie-breaker claims, and how giving up a Green Card works — Form I-407, Form 8854 and the long-term resident exit tax.
Learn moreAccidental Americans
How people become US citizens without realising — birthplace or parentage — why a bank's FATCA letter is often the first clue, and the penalty-protected streamlined route for catching up.
Learn moreRenouncing citizenship
What renouncing US citizenship involves — the consular process, the Form 8854 certification of five years of tax compliance, and how the covered expatriate and exit tax rules work. A factual guide, not a recommendation.
Learn moreState taxes
Why leaving the US does not automatically end state tax residency, how domicile differs from residence, why some states are known for holding on, and the practical steps that evidence a genuine departure.
Learn moreSelf-employed abroad
Why $400 of freelance profit triggers a US return, how the 15.3% self-employment tax survives the FEIE and foreign tax credits, and how the US–UK totalization agreement can exempt you with a certificate of coverage.
Learn moreUK tax
UK Tax
UK Self Assessment, residence and capital gains support for internationally connected individuals.
Self Assessment
Who has to file a UK Self Assessment return, the 5 October registration deadline, the 31 January filing date, payments on account, the foreign pages — and how a UK return interacts with a US one.
Learn moreAmericans in the UK
How UK tax works once you are resident: worldwide taxation, the four-year FIG regime for new arrivals, PAYE versus Self Assessment — and why every UK tax choice casts a shadow on your US return.
Learn moreResidence & the FIG regime
How the Statutory Residence Test works — automatic tests, ties and day counting — plus split-year treatment and the four-year foreign income and gains (FIG) regime that replaced the remittance basis from 6 April 2025.
Learn moreCapital gains
How UK CGT works for people with US connections: the annual exempt amount, the 60-day rule for residential property sales, main residence relief — and why the same sale can produce a different gain on a US return.
Learn moreProperty
How UK rental income is taxed and reported, the finance-cost restriction, the Non-Resident Landlord Scheme, the 60-day rule on sales — and the parallel US reporting that shadows all of it for US persons.
Learn morePensions
How UK pensions are taxed: relief on contributions, the 25% tax-free lump sum and its cap, how drawdown is taxed, the £60,000 annual allowance — and why US-connected savers must check every choice against the US rules.
Learn moreArriving & leaving
What a move year does to your UK tax: split-year treatment, the temporary non-residence rules, registering with or deregistering from HMRC — and how a UK move year overlaps a US dual-status year.
Learn moreUS–UK tax
US–UK Cross-Border Tax
Coordinated planning and filing where the US and UK tax systems overlap — treaty positions, pensions, investments, property and moves in both directions.
The US–UK tax treaty
How the 2001 US–UK income tax treaty allocates taxing rights, why the saving clause limits it for US citizens, where it genuinely helps — pensions, Social Security, dividends, tie-breakers — and when Form 8833 disclosure is needed.
Learn moreDouble taxation relief
The credit mechanism that stops most US–UK double taxation, the timing mismatch between the calendar year and the April UK tax year, income the two systems characterise differently, and the cases where double tax genuinely happens.
Learn moreDual residency
How the US and UK can both treat you as tax resident at once, how the treaty tie-breaker in Article 4 resolves it, why the UK's Statutory Residence Test and US citizenship-based taxation answer different questions, and why 'am I resident?' has several answers.
Learn moreDual citizens
What US–UK dual citizenship means for tax: two worldwide systems at once, the false beliefs that cause the most damage, FATCA friction with UK banks and brokers, and how elections, credits and account choices keep two systems from compounding.
Learn moreMoving to the UK
US-to-UK move planning: the 4-year FIG regime for new arrivals, what to review in US accounts and funds before UK residence begins, breaking state tax residence, and how the first year's split-year and dual filings fit together.
Learn moreMoving to the US
UK-to-US move planning: when US residency actually starts under the substantial presence and green card tests, why ISAs lose their shelter and UK funds become PFICs, handling UK departure and split year, and timing gains around the start date.
Learn morePensions (US–UK)
How the treaty handles pensions both ways: 401(k)s, IRAs and Roths for UK residents, SIPPs and workplace pensions on US returns, employer contributions, the periodic-versus-lump-sum distinction, and the tax-free lump sum mismatch.
Learn moreISAs & investments
Why ISAs are not tax-free to the IRS, how funds inside a stocks and shares ISA fall into the PFIC regime, the mirror problem of US funds without HMRC reporting status, and what US persons in the UK commonly hold instead.
Learn moreProperty (US–UK)
Cross-border property for US–UK taxpayers: rental income reported to both countries, currency gains on sale and on mortgage redemption, the UK's 60-day CGT reporting against annual US reporting, and the main-residence relief mismatch.
Learn moreSocial Security & State Pension
How the US–UK totalization agreement prevents double contributions and combines work records, the treaty rule taxing US Social Security paid to UK residents only in the UK, and the repeal of the Windfall Elimination Provision.
Learn moreEstates & inheritance
UK inheritance tax on the long-term residence basis from April 2025 against the much larger US estate tax exemption, the 1978 estate and gift tax treaty, transatlantic gifting traps including non-citizen spouses, and why wills need both systems.
Learn moreEmployment & RSUs
How cross-border pay is taxed: sourcing salary and equity by workdays, RSUs taxed at different times and values by each country, the credit mismatches that follow, tax equalisation for assignees, and social security coordination.
Learn moreCross-border planning
Why US–UK tax planning is about timing around life events — marriage to a non-US spouse, children, a home purchase, starting a business, retirement, inheritance — and why the best options tend to close on the day the event happens.
Learn moreBusiness tax
Business & Self-Employment
Cross-border tax for entrepreneurs, freelancers and owners of US and UK companies.
US LLC, UK resident
Why a US LLC that works perfectly for Americans can misfire for a UK resident: US pass-through treatment versus HMRC's opaque-entity view, the Anson case, double-tax risk, and when a different vehicle is the better answer.
Learn moreUK company, US owner
What US ownership does to a UK Ltd: controlled foreign corporation status, Form 5471 reporting, the GILTI regime for individual shareholders, why salary-versus-dividend planning changes, and the elections that exist to manage it.
Learn moreCross-border structuring
Sole trader, UK Ltd, US LLC or C-corp: how the main vehicles behave when two tax systems look at them at once, what check-the-box elections change, and why the right structure follows from your facts rather than from a list.
Learn moreFreelancers & consultants
What self-employed people with US-UK lives actually file: UK Self Assessment and Class 4 NIC, US self-employment tax and the totalization certificate that prevents doubling, IR35 and umbrella arrangements, and the £90,000 VAT threshold.
Learn moreEntrepreneurs
Launching as a US person in the UK, or a British founder expanding to the US: the registrations each side expects, the entity-choice pitfalls that are cheap to avoid and dear to fix, payroll versus self-employment, and when pre-formation advice earns its fee.
Learn moreTalk to a US–UK tax specialist
Tell us about your situation and we’ll explain your position across both systems — what you need to file, what you can plan around, and what it will cost.
Or call +44 20 8064 3580 — we’ll tell you honestly whether you need help.