US Tax
The United States taxes its citizens and Green Card holders on worldwide income, wherever they live. These guides and services cover filing from abroad — returns, foreign account reporting and the routes back to compliance.
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 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.