Do US citizens living in the UK have to file a US tax return?

Yes. US citizens and green card holders must file a US federal tax return every year regardless of where they live, reporting worldwide income. Living in the UK does not remove this obligation — but reliefs like the Foreign Earned Income Exclusion and Foreign Tax Credit usually prevent you from being taxed twice.

Can I be taxed twice on the same income in the US and the UK?

Generally no. The US–UK tax treaty, combined with the Foreign Tax Credit and Foreign Earned Income Exclusion, is designed to prevent double taxation. Most clients legally owe tax in only one jurisdiction on a given income source when their filings are structured correctly.

What is the IRS Streamlined Filing Procedure?

The Streamlined Filing Compliance Procedure lets US taxpayers who were unaware of their obligations catch up penalty-free. It typically requires three years of tax returns and six years of FBARs, plus a statement certifying the failure to file was non-wilful.

Do I need to file an FBAR if I live in the UK?

If you are a US person and the combined balance of your non-US financial accounts exceeds $10,000 at any point in the year, you must file an FBAR (FinCEN Form 114). This includes UK current accounts, ISAs, pensions and joint accounts.

Can one firm really handle both my US and UK taxes?

Yes — that is exactly what we specialise in. Rather than coordinating a UK accountant and a US preparer who never speak to each other, our team handles both sides together, so your treaty positions, credits and filings line up across jurisdictions.

Resources · Insights

Cross-border tax insights & guides

Clear, reviewed guidance on US–UK tax for expats, dual citizens and cross-border businesses. Each article is written by our team and checked for IRS or HMRC accuracy — written to answer the real questions people ask before they pick up the phone.

By Sam H., Founder & Lead Advisor

Reviewed by Katie M. · 2026-06-24

US Tax

Do I Need to File an FBAR? A Plain-English Guide for Americans Abroad

If you're a US citizen or green card holder with foreign bank accounts, you may need to file an FBAR. Here's who has to file, the $10,000 rule, the deadline, and what to do if you're behind.

24 June 20264 min read

Read article

Frequently asked questions

We publish guidance as cross-border rules change and as the questions our clients ask evolve. Every article is written by our team and reviewed for US (IRS) or UK (HMRC) accuracy before it goes live.

No. Our articles explain how the rules generally work, but cross-border tax turns on the detail of your individual situation. Use them to understand your position, then book a free consultation for advice specific to you.

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