US Tax Services
For Individuals

Yes. The US taxes citizens and Green Card holders on worldwide income no matter where they live. If your income exceeds the standard filing threshold you must file Form 1040 each year. Living and paying tax in the UK does not remove the requirement, though credits and exclusions usually reduce or eliminate any US tax actually due.

The Foreign Earned Income Exclusion (Form 2555) lets qualifying US expats exclude a large amount of foreign salary from US tax, around 126,500 dollars for the 2024 tax year. To qualify you must meet either the bona fide residence or physical presence test. It applies only to earned income, not to dividends, interest or rental profits.

It depends on your income and where it is taxed. In a high-tax country like the UK, the Foreign Tax Credit (Form 1116) often works better because UK rates usually exceed US rates, leaving credits to carry forward. The FEIE can suit lower-taxed income. Many expats combine both, which is where specialist advice pays off.

Usually yes. UK pensions, including workplace schemes and SIPPs, generally must be reported to the IRS, and the US-UK treaty affects how contributions and growth are taxed. Treatment is complex and depends on the pension type. Getting the treaty position right prevents both double taxation and inadvertent non-compliance on your retirement savings.

If your failure to file was non-wilful, the IRS Streamlined Filing Compliance Procedures let you catch up by filing three years of returns and six years of FBARs, typically without penalties for eligible taxpayers abroad. This is the standard route for US expats who did not realise they had to keep filing while living in the UK.

Often, yes. A UK ISA is not tax-free for US purposes, and many UK funds are treated as PFICs, triggering punitive tax and complex Form 8621 reporting. US persons in the UK frequently need to restructure toward US-compliant holdings. Reviewing your portfolio early avoids unexpected tax bills and heavy reporting burdens.