US Expat Taxes in the UK

US citizens and green card holders living in the United Kingdom must file a US federal tax return every year, reporting worldwide income to the IRS. That obligation does not end when you move abroad. It does not pause. And it does not depend on how long you have lived in London or whether you owe any US tax at all.

Most American expats in the UK file two returns each year: a US Form 1040 and a UK Self Assessment. The foreign tax credit, the foreign earned income exclusion, and the US-UK Income Tax Treaty are the primary tools for preventing double taxation. When applied correctly, they can eliminate most or all US liability on UK-sourced income. When misapplied, or ignored entirely, the penalties compound quickly.

Beyond the filing basics, a financially complex life in the UK creates exposures that standard expat tax guides do not address: the PFIC classification problem inside a UK ISA, the pension lump sum the UK exempts but the IRS taxes in full, the estate tax picture for a US citizen approaching ten years of UK residency, and the California income tax liability that follows some Americans to London without them knowing it.

US Filing Obligations for Americans in the UK

A US citizen or green card holder living in the UK must file a US federal income tax return for every year their worldwide gross income exceeds the filing threshold, regardless of whether they owe any US tax. That filing requirement does not go away when you leave the country. It follows citizenship and permanent resident status, not physical location.

The standard deadline is April 15. Americans living abroad receive an automatic two-month extension to June 15 under Treas. Reg. §1.6081-5, without needing to file any request. A further extension to October 15 is available by filing Form 4868 on or before the June 15 date. One important distinction: the extension applies to filing, not to payment. If you owe US tax, interest begins accruing from April 15 regardless of which extension you use.

Green card holders carry the same worldwide tax obligation as US citizens under IRC §7701(b). A British national who holds a US green card and lives in London is required to file a Form 1040 each year, report all income from UK and US sources, and comply with the same foreign account reporting rules as a US citizen.

The Form 1040 is the starting point, but for most Americans in the UK it is not the only required filing. Depending on the taxpayer’s situation, additional forms may include FinCEN Form 114 (FBAR) for foreign bank accounts, Form 8938 for specified foreign financial assets, Form 8833 to claim treaty-based return positions, Form 8621 for passive foreign investment companies, Form 3520 for foreign trust reporting, and Form 5471 for ownership interests in foreign corporations. Each carries its own thresholds, deadlines, and penalty structure. Missing any one of them can expose a return to penalties that dwarf the underlying tax.

UK tax residency is determined separately under the UK’s Statutory Residence Test, which operates independently from US citizenship-based taxation and has its own day-count and connection-based criteria. A US citizen can be a UK tax resident under that test and a US taxpayer under citizenship rules at the same time, with both systems applying in full. UK Self Assessment deadlines run on a different calendar than the US return: October 31 for paper filing and January 31 for online filing, both following the end of the UK tax year on April 5.

Avoiding Double Taxation with the Foreign Tax Credit, FEIE, and the US-UK Treaty

Filing a US return while living in the UK does not automatically mean paying tax in both countries. The US tax code and the US-UK Income Tax Treaty provide three primary mechanisms for preventing double taxation. Understanding how they interact, and which combination makes sense for a given situation, is where the compliance work ends and the planning work begins.

The Foreign Tax Credit (Form 1116)

The foreign tax credit under IRC §901 allows US citizens and green card holders to offset their US tax liability dollar-for-dollar with income taxes paid to a foreign government, including the United Kingdom. For most Americans in the UK, it is the most effective tool available.

The reason is straightforward. UK income tax rates are higher than US rates for most income levels. A US citizen earning £150,000 in London will pay UK income tax at rates reaching 40% to 45%. Their US marginal rate on the same income is unlikely to exceed that. The result, when the foreign tax credit is applied properly, is that UK taxes paid absorb the US liability entirely, leaving no additional US tax owed.

The credit is not unlimited. Under IRC §904, it is calculated separately for different categories of income. Employment income falls into the general category basket. Investment income, including dividends, interest, and most passive income, falls into the passive category basket. Taxes paid on income in one basket cannot offset US tax on income in another. For a US citizen in the UK with both a salary and an investment portfolio, the basket distinction matters and requires careful calculation on Form 1116.

Two limitations are worth understanding before assuming the foreign tax credit eliminates all US liability. First, National Insurance Contributions paid to the UK are not creditable income taxes under §901. They are addressed separately through the US-UK Totalization Agreement. Second, the 3.8% Net Investment Income Tax under IRC §1411 cannot be offset by foreign tax credits. The NIIT sits outside the foreign tax credit system, which means US citizens in the UK with net investment income above $200,000 (single filers) or $250,000 (married filing jointly) may owe this tax with no UK credit available to absorb it.

Excess foreign tax credits generated in a year when UK taxes exceed US liability can be carried back one year and forward ten years under IRC §904(c), providing meaningful planning flexibility across tax years.

The Foreign Earned Income Exclusion (Form 2555)

The foreign earned income exclusion under IRC §911 allows qualifying US citizens to exclude a portion of their foreign earned income from US gross income entirely. For tax year 2025, the exclusion amount is $130,000. For 2026, it increases to $132,900, indexed for inflation under IRC §911(b)(2)(D).

Two qualifying tests apply. The bona fide residence test requires that the taxpayer has been a genuine resident of a foreign country for an uninterrupted period covering an entire tax year. The physical presence test requires at least 330 full days in a foreign country during any 12-month period. A US citizen living and working in the UK qualifies under either.

The exclusion applies only to earned income, meaning wages, salary, and self-employment income. It does not apply to investment income, rental income, capital gains, pension distributions, or any passive income. A US citizen in the UK earning £120,000 in salary and receiving £30,000 in dividends can apply the exclusion only to the salary component.

For most Americans in the UK, the foreign tax credit produces a better outcome than the exclusion, and the two approaches are not freely interchangeable. Under IRC §911(d)(6), any income excluded under the FEIE cannot also generate a foreign tax credit. A taxpayer who excludes $130,000 of UK salary loses the ability to use UK taxes paid on that income to offset US liability on other income. For a UK resident with significant investment income or capital gains alongside their salary, that tradeoff often makes the foreign-tax-credit-only approach more efficient. The decision deserves analysis before either election is made, because reversing a FEIE election requires IRS consent.

Married couples filing jointly can exclude up to $260,000 combined for 2025 if both spouses independently qualify and both have foreign earned income, since the exclusion is calculated separately for each spouse and is not a joint figure.

The US-UK Tax Treaty

The foreign tax credit and the FEIE address the mechanics of how US tax is calculated. The US-UK Income Tax Treaty addresses which country has the right to tax specific types of income in the first place. The two frameworks work together, and understanding that relationship prevents a common planning error: assuming the treaty alone resolves double taxation without any additional filing positions.

The treaty’s savings clause, under Article 1(4), preserves the United States’ right to tax its citizens and green card holders on worldwide income as if the treaty did not exist. This is the most misunderstood provision in the treaty. A US citizen cannot use the treaty to escape US taxation the way a UK national might. What the treaty does instead is create a set of rules that coordinate how both countries tax the same income, and it carves out specific exceptions where the savings clause does not apply.

Among those exceptions, Article 17 governs pension income, and Article 24 governs relief from double taxation. Article 24 establishes what practitioners refer to as the three-bite ordering rule. The UK taxes first, as the country of residence. The US taxes second, on worldwide income, but allows a foreign tax credit for UK taxes already paid. If double taxation remains after applying the credit, a special source rule under Article 24 treats certain US-source income as UK-source income, increasing the amount eligible for the foreign tax credit and reducing or eliminating the residual US liability. This third step is the mechanism that makes the treaty and the foreign tax credit work as a coordinated system rather than independent tools.

One significant planning caution: a US citizen who invokes the Article 4 tie-breaker provision to be treated as a UK resident for treaty purposes cannot simultaneously claim the foreign earned income exclusion on the same return. The IRS position on this conflict is well established. US citizens who consider using the tie-breaker should evaluate that election carefully, as it affects which tools remain available.

Any treaty-based return position claimed on a US tax return must be disclosed on Form 8833 under IRC §6114. Failure to file Form 8833 when required carries a penalty of $1,000 per year.

FBAR, FATCA, and What UK Accounts Must Be Reported

Most Americans living in the UK have UK bank accounts. Many have ISAs, a workplace pension, or a SIPP. Some have brokerage accounts or NS&I savings products. Each of these may trigger separate US reporting requirements that operate independently from the income tax return and carry their own penalty structures.

The two primary reporting regimes are the FBAR and Form 8938. They overlap in some areas and diverge in others. Both are required when applicable. Filing one does not satisfy the other.

The FBAR, formally FinCEN Form 114, is required under 31 U.S.C. §5314 for any US person who has a financial interest in, or signature authority over, foreign financial accounts with an aggregate value exceeding $10,000 at any point during the calendar year. The threshold is not a year-end balance test. A US citizen whose UK current account reached £8,500 in March before falling back below that level for the rest of the year has still triggered the filing requirement. The deadline is April 15, with an automatic extension to October 15. The FBAR is filed electronically with FinCEN and is not part of the tax return.

The penalty structure is severe. For non-willful violations, the penalty is up to $10,000 per violation. Following the Supreme Court’s decision in Bittner v. United States, 598 U.S. 85 (2023), that penalty applies per annual report, not per account. For willful violations, the penalty increases to the greater of $100,000 or 50% of the account balance per violation, with no reasonable cause exception.

Form 8938, filed under IRC §6038D as part of the Form 1040, applies to specified foreign financial assets above higher thresholds. For single filers living outside the United States, the threshold is $200,000 on the last day of the year or $300,000 at any point during the year. For married filers living abroad, the thresholds are $400,000 and $600,000 respectively. UK bank accounts, ISAs, SIPPs, and brokerage accounts all qualify as reportable assets. The FBAR and Form 8938 are not interchangeable. Both are required when both thresholds are met.

One practical point worth understanding: under the US-UK intergovernmental agreement, UK financial institutions already report US account holders’ information to HMRC, which shares it with the IRS. The IRS receives data on UK accounts held by US persons as a matter of routine. Non-filing is not a safe strategy.

If you have UK financial accounts and have not been filing FBARs or Form 8938, the IRS Streamlined Procedures offer a path to compliance with significantly reduced penalties for non-willful failures. This is time-sensitive. The programs are available now but require proactive action before the IRS makes contact.

The reporting picture for Americans in the UK is more layered than most generic expat tax resources acknowledge. If your situation involves a pension, an ISA, a UK brokerage account, or any combination of the above, our international tax attorneys can assess where you stand and what needs to be addressed. Schedule a consultation to get a clear picture of your obligations.

UK ISAs and US Tax: the PFIC Problem

A Stocks and Shares ISA is one of the most tax-efficient investment vehicles available to UK residents. For a US citizen, it is a compliance trap. The ISA’s UK tax-exempt status does not exist under US federal tax law, and the funds held inside it are almost universally classified as Passive Foreign Investment Companies under the US tax code, triggering one of the harshest sets of rules in the IRC.

Under IRC §1297, a foreign corporation qualifies as a PFIC if 75% or more of its gross income is passive, or 50% or more of its assets produce passive income. UK unit trusts, open-ended investment companies (OEICs), and the funds that make up a typical Stocks and Shares ISA meet this definition without exception. The ISA wrapper is irrelevant to that classification. US tax law evaluates each underlying fund independently, and the account in which it is held does not change what it is.

The default tax treatment under IRC §1291 is punishing. Gains and excess distributions from PFICs are taxed as ordinary income at the highest marginal rate applicable in each year of the holding period, with an interest charge added to account for the deferred tax. Capital gains rates do not apply. A US citizen who has held a UK index fund inside an ISA for ten years and sells it at a gain will not pay 20% capital gains tax. They will pay ordinary income rates on the allocated gain for each year of ownership, plus interest.

Two elections, the Qualified Electing Fund election and the mark-to-market election, can replace the default regime, but both carry practical limitations. UK funds typically do not provide the US-compliant accounting statements a QEF election requires, and mark-to-market still generates ordinary income annually regardless of whether the fund was sold. Neither is a simple substitute for the default rules, and the right choice depends on the specific funds held.

Form 8621 must be filed annually for each PFIC held, regardless of value. There is no de minimis exception. A US citizen holding five UK mutual funds inside an ISA files five separate Forms 8621 each year. Failure to file suspends the statute of limitations on the entire tax return under IRC §6501(c)(8).

The US-UK Income Tax Treaty provides no relief here. ISAs do not meet the treaty’s definition of a pension fund or qualifying retirement arrangement, and the savings clause preserves US taxing rights in full. The ISA’s tax-free status under UK law has no equivalent under US law, and no treaty provision creates one.

The practical implication for US citizens in the UK is significant. Individual UK stocks held directly are not PFICs. A US citizen who holds shares in BP or Unilever through a UK brokerage account does not have a PFIC problem. The issue is pooled investment vehicles: funds, unit trusts, and OEICs. US citizens with existing ISA portfolios should have those holdings reviewed before the positions grow further or are liquidated.

UK Pensions and US Tax: SIPPs, the Lump Sum Problem, and the State Pension

UK pension arrangements create two distinct compliance questions for US citizens. The first is whether contributions and growth inside the pension are deferred for US tax purposes. The second is how distributions are taxed when they are eventually taken. The answers depend on what type of pension is involved and how it is structured, and in one significant area, the IRS has not yet provided a definitive answer.

Workplace Pensions, SIPPs, and the Form 3520 Question

Under Articles 17 and 18 of the US-UK Income Tax Treaty, contributions to a qualifying UK pension plan and growth within it may be deferred for US income tax purposes, mirroring the UK treatment. To claim this position, a Form 8833 must be filed each year the treaty benefit is asserted under IRC §6114. Failure to file Form 8833 carries a penalty of $1,000 per year.

For employer-sponsored workplace pensions, the treaty deferral position is relatively well-established. For Self-Invested Personal Pensions, the picture is more complicated and requires careful legal analysis before any filing position is taken.

The question of whether a SIPP constitutes a foreign grantor trust under IRC §679, requiring annual filing of Form 3520 and Form 3520-A, remains unresolved. The IRS has not issued any revenue ruling, private letter ruling, technical advice memorandum, or chief counsel advice specifically classifying a UK SIPP as a foreign grantor trust. Revenue Procedure 2020-17 created a reporting exemption for certain tax-favored foreign retirement trusts, but the IRS has not explicitly included SIPPs within that safe harbor. The American Bar Association’s Section of Taxation has identified this as a high-priority issue and has formally recommended that the IRS expand the exemption to cover SIPPs. As of the publication of this page, that guidance has not been issued.

One point that is settled: the Article 17 treaty exemption and the Form 3520 reporting obligation are legally independent of each other. A taxpayer who successfully claims treaty-based deferral on SIPP growth is not thereby relieved of Form 3520 reporting if the SIPP is classified as a foreign grantor trust. The treaty governs taxation. The reporting obligation under IRC §6048 is a separate procedural requirement that treaty provisions do not override absent specific IRS guidance to the contrary.

Practitioners remain divided on whether precautionary Form 3520 filing is required, and the penalties for getting it wrong under IRC §6677 can reach 35% of the gross reportable amount. A US citizen with a SIPP needs a qualified tax attorney to evaluate the Form 3520 question before any filing position is taken. This is not a determination a general expat tax advisor is positioned to make.

The Pension Commencement Lump Sum

UK pension rules allow pension holders to take up to 25% of their accumulated pension fund as a tax-free lump sum at retirement. This Pension Commencement Lump Sum, or PCLS, is one of the most valuable features of the UK pension system and a source of significant planning for UK retirees.

For a US citizen, the PCLS is fully taxable. The UK does not impose income tax on the lump sum, which means there is no UK tax to credit against the US liability. The foreign tax credit, which works by offsetting UK taxes paid against US taxes owed on the same income, provides no relief here because one side of that equation is zero. A US citizen who takes a £200,000 PCLS from a SIPP built up over twenty years in London will owe US income tax on the full amount with no offset available.

This is one of the most significant and least anticipated tax exposures US citizens in the UK face at retirement. It requires planning well in advance of the distribution, not after. The timing, structure, and size of pension distributions should be modeled with both US and UK tax consequences in mind before any elections are made. This is not a calculation a general expat tax advisor is positioned to make.

The UK State Pension

UK State Pension payments received by a US citizen are taxable income reportable on Form 1040. Under Article 17 of the treaty, State Pension income is generally taxable in the country of residence. A US citizen living in the UK who receives the State Pension reports it on both a UK Self Assessment and a US return, then claims a foreign tax credit for UK tax paid on it. The foreign tax credit generally eliminates the US liability on this income, since UK tax is imposed at the same or higher rate.

The New UK Tax Landscape: The FIG Regime and What Replaced the Remittance Basis

The United Kingdom abolished the remittance basis of taxation on April 6, 2025. All UK residents are now taxed on worldwide income and gains as they arise. For US citizens in the UK, that shift has two practical implications depending on when they arrived.

For new arrivals who have been non-UK resident for at least ten consecutive years, the Foreign Income and Gains regime provides four years of relief on foreign income and gains, including US-source investment income and capital gains, from the first tax year of UK residence. US tax obligations remain unchanged during this period, but the elimination of UK tax on foreign income for up to four years is a significant planning opportunity for individuals with substantial US investment portfolios or pending asset sales.

The four-year clock starts from the first year of UK residence, not from April 2025. A US citizen who moved to the UK in the 2022 to 2023 tax year has already used three years of that window. Recent arrivals should verify where they stand before assuming the full four years remains available.

For US citizens who were using the remittance basis before April 6, 2025, pre-existing unremitted foreign income and gains can be brought into the UK at reduced flat rates under the Temporary Repatriation Facility through the 2027 to 2028 tax year. That window closes permanently after April 2028. If you have offshore income or gains that were sheltered under the remittance basis, the time to model your options is now, not after the window narrows further.

The FIG regime and TRF do not affect US reporting obligations. FBAR, Form 8938, and all other IRS information reporting requirements apply regardless of UK tax treatment.

US Estate Tax and UK Inheritance Tax: the Dual Exposure Problem

A US citizen who dies while living in the UK may owe estate tax in both countries. The US-UK Estate Tax Treaty coordinates the two regimes, but it does not eliminate double exposure. For long-term UK residents with substantial estates, this is the planning conversation that most expat tax guides never reach.

US Estate Tax: the Worldwide Rule

US citizens are subject to federal estate tax on their worldwide assets at death, regardless of where they live or where those assets are located. A US citizen who has spent twenty years in London with a UK home, a UK pension, and a UK investment portfolio has a US estate tax exposure on all of it under IRC §2031.

The federal estate tax exemption was permanently set at $15,000,000 per individual under the One Big Beautiful Bill Act, effective for deaths on or after January 1, 2026, with inflation indexing from 2027. For estates below that threshold, there is no US federal estate tax. For estates above it, the rate is 40% on the excess under IRC §2001(c).

For US citizens with UK citizen spouses who are not US citizens, the unlimited marital deduction under IRC §2056 is not available. Property passing to a non-citizen surviving spouse requires a Qualified Domestic Trust to defer the US estate tax, and specific structural requirements must be met on or before the estate tax return filing date.

UK Inheritance Tax: the Long-Term Resident Rule

Until April 6, 2025, UK inheritance tax exposure for non-domiciled individuals was limited to UK-situated assets. That changed with the Finance Act 2025. Under the new Long-Term Resident rules, a US citizen who has been UK tax resident for ten of the past twenty tax years becomes subject to UK IHT on their worldwide assets, at 40% on amounts above the nil-rate band of £325,000, with an additional £175,000 residence nil-rate band available when a primary residence passes to direct descendants.

The Long-Term Resident status also carries a tail. A US citizen who qualifies and then leaves the UK remains within the worldwide IHT net for a period ranging from three to ten years after departure, depending on total years of UK residence. Leaving the UK does not immediately remove the exposure.

Treaty Coordination

The US-UK Estate Tax Treaty, in force since 1980, coordinates the two regimes through a credit mechanism. Where both countries impose tax on the same asset, the country of residence provides a credit for tax paid to the other. The treaty allocates primary taxing rights based on domicile and asset situs, with the country of domicile retaining worldwide taxing rights and the country of asset location retaining rights over immovable property and business assets situated there.

For a US citizen who is also a Long-Term Resident for UK IHT purposes, both countries assert worldwide taxing rights simultaneously. The treaty credit relief mitigates but does not eliminate the double exposure. The interaction requires analysis under both domestic law and the treaty before any estate plan is finalized.

What the Permanent $15 Million Exemption Means for US Expats

The OBBBA’s permanent $15 million exemption reorients the estate planning conversation for many long-term US citizens in the UK. A US citizen with a $10 million worldwide estate has no US federal estate tax exposure. Their planning challenge is entirely on the UK IHT side, not the US side. A US citizen with a $20 million estate has exposure in both systems, and the coordination between them determines the net result.

This is a material shift from the pre-OBBBA landscape, where a $5 million or $6 million estate could trigger US estate tax. For US expats in the UK who have not revisited their estate plan since the exemption increased, the analysis has changed. The priority of US versus UK exposure, the role of the marital deduction and QDOT, and the treaty credit ordering all depend on where the estate sits relative to both countries’ thresholds. An international estate planning attorney and a US tax attorney working in coordination is the right structure for this engagement, not a general expat tax preparer.

Former California Residents in the UK: What the FTB Does Not Forget

California does not automatically release its tax claim when a resident moves abroad. A former California resident who has not properly severed California domicile continues to owe California income tax on worldwide income, including UK salary. The state taxes its residents on worldwide income under Cal. Rev. & Tax. Code §17041, and it defines residency broadly enough to capture individuals who have physically left but maintained their strongest ties to California.

California evaluates domicile based on where a person’s life is most deeply rooted: voter registration, driver’s license, property ownership, bank accounts, professional licenses, and where family members remain. A verbal intent to leave is not enough. The Franchise Tax Board requires physical acts demonstrating a genuine change of domicile, and the burden of proof rests entirely on the taxpayer.

A statutory safe harbor exists under Cal. Rev. & Tax. Code §17014(b) for individuals absent from California under an employment-related contract for at least 546 consecutive days, with no more than 45 days in California per year and intangible income below $200,000. It does not apply to retirees, self-employed individuals without a formal employment contract, or anyone whose principal purpose for leaving was tax avoidance.

One point that surprises many former California residents: even those who qualify as nonresidents cannot escape California tax on California-source income. Rental income from California property, gains from California real estate, and income from California business operations remain taxable regardless of where the taxpayer lives.

The other critical limitation: California’s foreign tax credit under Cal. Rev. & Tax. Code §18001 applies only to taxes paid to other US states, not to foreign countries. A California resident paying UK income tax on UK salary receives no California credit for those UK taxes. The result is genuine double taxation at the state level, with no relief mechanism available.

A US citizen moving from California to the UK should work with a California tax attorney to document a change of domicile before or promptly after the move. The longer the question remains unaddressed, the larger the potential audit exposure becomes.

UK Business Ownership and US Tax: What American Entrepreneurs Need to Know

A US citizen who owns or has equity in a UK business faces a set of obligations that sit entirely outside the individual expat tax framework. The Form 1040 is the starting point. It is not the finish line.

Under the Controlled Foreign Corporation rules of IRC §951 and the Global Intangible Low-Taxed Income provisions of IRC §951A, a US citizen owning 10% or more of a UK company may owe US tax on income that was never distributed and never touched a US bank account. Subpart F income and GILTI inclusions are reported on Form 5471, which carries a $10,000 per year failure-to-file penalty. The form is required regardless of whether any US tax is owed.

Self-employed US citizens and those operating through UK entities also need to understand the Totalization Agreement between the US and the UK. Under that agreement, a self-employed US citizen working in the UK is generally covered by the UK National Insurance system rather than US Social Security, eliminating dual contributions. The Certificate of Coverage from HMRC documents that exemption and must be attached to the US return.

A US citizen selling a UK business while living in the UK faces capital gains tax in both countries on the same transaction. The foreign tax credit coordinates the two, but the analysis depends on how the business is structured, how long it has been held, and whether any US-specific incentives such as Qualified Small Business Stock treatment under IRC §1202 apply to the sale. These are not questions a general expat tax preparer is positioned to answer.

Work with an International Tax Attorney Who Understands Both Systems

US expat taxes in the UK are not a compliance problem with a single solution. They are a planning problem with multiple moving parts: a US return, a UK Self Assessment, foreign account reporting, pension decisions, investment structuring, estate exposure in two countries, and in some cases a California tax liability that did not stop accruing when you moved. Each of those areas has its own rules, its own deadlines, and its own penalty structure for getting it wrong.

A general expat tax preparer can file the Form 1040. That is not the same as evaluating whether your SIPP requires Form 3520 filing, whether your ISA holdings need to be restructured before they grow further, whether your estate plan accounts for both the US exemption and the UK Long-Term Resident rules, or whether you have properly severed California domicile. Those questions require an attorney.

Evolution Tax & Legal is a dual-credentialed tax law firm with attorneys and CPAs who concentrate on cross-border tax planning and compliance for US citizens living abroad. If your situation involves a UK pension, an investment portfolio, business ownership, or prior California residency, a consultation is the right starting point. Schedule a consultation.

This article is for informational purposes only and does not constitute legal or tax advice. Tax laws and regulations change frequently and may affect the accuracy of this information. Consult a qualified tax attorney or CPA before making any decisions based on the content of this article.