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.

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FBAR Requirement Checker

If you are a US person with money in non-US accounts, you may be required to file an FBAR (FinCEN Form 114). The rule: a US person with a financial interest in or signature authority over foreign accounts whose combined value exceeded US$10,000 at any point in the year must file. This checker walks you through the three triggers in under a minute.

By Sam H., Founder & Lead Advisor

Reviewed by Katie M. · 2026-06-24

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Are you a US person?

A US person includes a US citizen (including dual citizens living abroad), a green card holder, or someone who meets the US substantial-presence test. It also includes US entities such as corporations, partnerships, LLCs, trusts and estates.

Frequently asked questions

Any US person — a US citizen (including dual citizens living abroad), green card holder, or someone meeting the substantial-presence test, as well as US entities — who has a financial interest in or signature authority over one or more foreign financial accounts, where the combined maximum value exceeded US$10,000 at any point during the calendar year.

In total. It is the aggregate of the highest balance each foreign account reached during the year, converted to US dollars. If the combined figure crossed $10,000 at any single moment — even briefly — every foreign account must be reported, including small ones.

The FBAR is due on 15 April, with an automatic extension to 15 October. You do not need to request the extension. It is filed electronically as FinCEN Form 114 through the BSA E-Filing System, separately from your federal tax return.

Do not simply back-file without advice. The IRS Streamlined Filing Compliance Procedures exist for non-willful filers who have fallen behind and, handled correctly, can bring you current without penalties. This is exactly the kind of situation worth a consultation before you act.

Yes. If you can direct transactions on a foreign account — for example an employer, family or business account — that account can create an FBAR obligation for you once your reportable accounts cross the $10,000 aggregate, even though the funds are not yours.

Not sure where you stand?

If your FBAR position is borderline — or you have missed prior years — book a free consultation and we'll confirm exactly what you need to file.

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