Tax Data Centre
US–UK tax data: limits, rates & deadlines
This is a sourced reference for the figures that matter in US–UK cross-border tax. For 2025, the Foreign Earned Income Exclusion is $130,000 and the FBAR threshold is $10,000 (any point in the year). US returns are due 15 April (auto-extended to 15 June for those abroad); UK Self Assessment is due 31 January. UK rates for 2025/26: 20% basic, 40% higher, 45% additional, with a £12,570 personal allowance and a 25% Corporation Tax main rate. Every figure below links to its official IRS, FinCEN or HMRC source.
How to use this page. Every figure is drawn from the official source and linked directly. Amounts indexed annually are marked with their tax year. This is a reference, not advice — for reliance on a specific filing, confirm the current figure against the linked source or with a specialist.
US federal figures (expat)
| Figure | Amount | Year | Detail & official source |
|---|---|---|---|
| Foreign Earned Income Exclusion (FEIE) maximum | $130,000 | 2025 | The maximum foreign earned income a qualifying US taxpayer can exclude under IRC §911. Indexed annually for inflation. For 2024 the figure was $126,500. Source: IRS — Foreign Earned Income Exclusion |
| FBAR (FinCEN 114) reporting threshold | $10,000 | All years | An FBAR is required if the aggregate value of all your foreign financial accounts exceeds $10,000 at any point in the calendar year. This threshold is fixed, not indexed. Source: FinCEN / IRS — Report of Foreign Bank and Financial Accounts (FBAR) |
| FATCA Form 8938 — living abroad, single | $200,000 / $300,000 | 2025 | Taxpayers living abroad file Form 8938 if specified foreign financial assets exceed $200,000 on the last day of the year, or $300,000 at any point during the year (single or married-filing-separately). Source: IRS — Do I need to file Form 8938? |
| FATCA Form 8938 — living abroad, married filing jointly | $400,000 / $600,000 | 2025 | Married-filing-jointly taxpayers living abroad file if assets exceed $400,000 on the last day of the year, or $600,000 at any point during the year. Source: IRS — Do I need to file Form 8938? |
| US standard deduction — single | $15,000 | 2025 | Indexed annually. Married filing jointly is double the single amount. Source: IRS — Standard deduction |
| US standard deduction — married filing jointly | $30,000 | 2025 | Source: IRS — Standard deduction |
US filing deadlines
| Figure | Amount | Year | Detail & official source |
|---|---|---|---|
| US return — standard deadline | 15 April | Annual | The standard filing and payment deadline for the prior tax year. Source: IRS — When to file |
| US return — automatic expat extension | 15 June | Annual | US citizens and residents living abroad receive an automatic two-month extension to file (though tax owed still accrues interest from 15 April). A further extension to 15 October is available on request. Source: IRS — U.S. citizens and resident aliens abroad |
| FBAR deadline | 15 April (auto-extended to 15 October) | Annual | The FBAR is due with the tax return but receives an automatic extension to 15 October, with no separate request required. Source: FinCEN — BSA E-Filing |
UK rates & deadlines (2025/26)
| Figure | Amount | Year | Detail & official source |
|---|---|---|---|
| UK personal allowance | £12,570 | 2025/26 | The tax-free personal allowance, tapered away for income over £100,000. Source: HMRC — Income Tax rates and allowances |
| UK basic rate | 20% | 2025/26 | Applies to taxable income up to £50,270 (England, Wales & NI; Scotland differs). Source: HMRC — Income Tax rates and allowances |
| UK higher rate | 40% | 2025/26 | Applies to income between £50,270 and £125,140. Source: HMRC — Income Tax rates and allowances |
| UK additional rate | 45% | 2025/26 | Applies to income above £125,140. Source: HMRC — Income Tax rates and allowances |
| UK Corporation Tax — main rate | 25% | 2025/26 | Applies to profits above £250,000; a 19% small profits rate applies below £50,000, with marginal relief between. Source: HMRC — Corporation Tax rates |
| UK Self Assessment deadline | 31 January | Annual | Online filing and payment deadline, following the end of the UK tax year on 5 April. Source: HMRC — Self Assessment deadlines |
Key US–UK tax treaty articles
Article 4 — Residence
Determines treaty residence and provides tie-breaker rules where a person is resident in both countries under domestic law.
Article 17 — Pensions
Governs the taxation of pensions and similar remuneration. The interaction with the US "saving clause" makes some UK pension positions contested — professional advice is essential.
Article 18 — Pension schemes
Provides for cross-border recognition of certain pension contributions and the tax treatment of pension scheme growth.
Article 23 — Elimination of double taxation
The core relief mechanism, allowing credit for tax paid in the other country so the same income is not taxed twice.
Article 24 — Non-discrimination
Prevents either country from taxing nationals of the other more heavily than its own in comparable circumstances.
Saving clause — US saving clause
The US reserves the right to tax its citizens as if parts of the treaty did not exist. This is why US citizens in the UK cannot simply rely on the treaty to exempt income, and why some treaty positions require Form 8833 disclosure.
Full text: US–UK Income Tax Treaty (2001) & Technical Explanation
Frequently asked questions
An FBAR (FinCEN Form 114) is required when the combined value of all your foreign financial accounts exceeds $10,000 at any point during the calendar year. This threshold is fixed and not adjusted for inflation. It is filed with FinCEN, separately from your federal tax return, and is due 15 April with an automatic extension to 15 October.
For the 2025 tax year the maximum Foreign Earned Income Exclusion is $130,000 (up from $126,500 in 2024). It is indexed annually for inflation and applies only to earned income — salary and self-employment — not to investment, rental or pension income. Qualifying requires meeting either the bona fide residence or physical presence test.
US returns are due 15 April, with an automatic extension to 15 June for citizens and residents living abroad and a further extension to 15 October available on request. UK Self Assessment returns are due by 31 January following the end of the tax year (which runs 6 April to 5 April). Because the two systems use different tax years and deadlines, cross-border taxpayers must track both.
Yes. Every figure on this page is drawn from the official source — the IRS, FinCEN, HM Revenue & Customs or the US Treasury — and each is linked directly. Amounts that are indexed annually are marked with their tax year, so you can see exactly which year they apply to. For reliance on a specific filing, always confirm the current-year figure against the linked source or with a specialist.
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