Self-Employment Tax (Form 1040)
In more detail
Schedule SE computes self-employment tax on net earnings from self-employment, funding US Social Security and Medicare. It is separate from income tax, and the Foreign Earned Income Exclusion does not reduce it. For a self-employed American in the UK, the US-UK totalization agreement usually determines which country social-security system applies: where UK National Insurance is due, a certificate of coverage can exempt the same income from US self-employment tax.
Does Schedule SE apply to your situation?
Cross-border tax turns on the detail of your circumstances. Book a consultation and we'll tell you exactly where you stand.