US Citizenship
Renunciation
End the Annual US Return
US citizens must file a US tax return on their worldwide income every year, wherever in the world they live. For Americans settled abroad, that obligation never lapses on its own. Renouncing US citizenship is what ends it.
A renunciation is only as clean as the record behind it, so we plan it as a multi-year engagement. First we bring you into compliance through the Streamlined Foreign Offshore Procedures (SFOP). Then we build five years of US tax compliance. In the sixth year, you renounce.
Worldwide Income, Every Year
US citizens file on their worldwide income every year, wherever they live. Moving abroad does not change that.
Renunciation
Renouncing US citizenship ends the obligation to file on your worldwide income every year.
Multi-Year Programme
Many returns and FBARs across six years, sequenced and handled by one team from the first streamlined filing to the final year.
Start With SFOP
Every renunciation plan starts by getting compliant through the Streamlined Foreign Offshore Procedures.
The Roadmap
SIX YEARSGet Compliant via SFOP
We bring you up to date through the Streamlined Foreign Offshore Procedures: three years of delinquent US tax returns and six years of FBARs, with the non-wilful certification. This is the foundation every later year builds on.
Explore SFOP →
Reach Five Years of US Tax Compliance
Your three streamlined years count towards the record. We then prepare and file your next two US returns on time, as normal, taking you to five years of US tax compliance.
Renounce in the Sixth Year
With five compliant years behind you, you renounce US citizenship in the sixth year. We prepare the filing that goes with it: Form 8854 and your final dual-status return.
The Engagement
The Streamlined Package
Three years of delinquent US returns, six years of FBARs and the non-wilful certification, prepared and submitted under the Streamlined Foreign Offshore Procedures.
Two Normal Filing Years
Renunciation-Year Filing
Exit Tax Review
One Team From
First Return to Final Year
Renouncing US citizenship is a decision you make once. The filings behind it span six years, many returns and many FBARs, and each year has to agree with the last. We run the whole programme as a single engagement, so nothing is re-prepared or contradicted along the way.
Our dual-qualified US and UK team handles both sides of your tax life throughout, so your UK position stays aligned while your US record is brought up to date and then closed out.
Every engagement is scoped individually. We start with a consultation, map your six-year timeline, and agree what each stage involves before any work begins.
Sequenced Over Six Years
Streamlined filing, two normal years and the renunciation year, planned as one timeline.
Dual-Qualified Team
US and UK qualified professionals who understand cross-border compliance complexities.
Many Returns, One File
Every return and FBAR prepared by the same team, so the record stays consistent.
Final-Year Filing
Form 8854 and your final dual-status return, prepared to close out your US record.
Reach Out
Ready to discuss your US-UK tax situation? Contact Jungle Tax today to explore how we can help with your cross-border tax compliance and planning needs.
Renouncing US citizenship — guides & tools
Questions & Answers
Because US citizens must file a US tax return on their worldwide income every year, wherever in the world they live. For Americans settled permanently abroad, that means running a second tax system for life. Renouncing US citizenship ends that obligation, which is why it is usually the end point of a longer compliance plan rather than a quick decision.
Our approach is to build a clean record first. We plan renunciation around five years of US tax compliance: three years brought up to date through the Streamlined Foreign Offshore Procedures, then two normal filing years. You renounce in the sixth year, with your final-year filing prepared to match everything that came before it.
It is step one. Under the Streamlined Foreign Offshore Procedures you file three years of delinquent US tax returns and six years of FBARs, with a certification that the failure to file was non-wilful. That brings your record current and gives you the first three of the five compliant years we build before you renounce.
Because the plan is built on five years of US tax compliance. The three streamlined years and two normal filing years make five, so renouncing in the sixth year means the full five-year record is already in place when you do. We map the timeline with you at the outset so you know which year each filing belongs to.
The renunciation year has its own filing: Form 8854 and a final dual-status US return. We prepare both as part of the engagement, make sure they are consistent with the streamlined and normal years before them, and review your exit tax position before you renounce.
It is a premium, multi-year engagement covering many returns and FBARs across six years, so we scope each case individually rather than quote a flat fee. Book a consultation and we will map out your timeline, what the engagement involves at each stage, and what we need from you to begin.
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Authoritative guidance from the relevant tax authorities and regulators. Always confirm current thresholds and deadlines on the official source.