US Expat Tax · Streamlined Filing
Catch up on US taxes — without penalties
The IRS Streamlined Filing Compliance Procedures let Americans abroad whose non-compliance was non-willful catch up penalty-free — typically three years of tax returns and six years of FBARs, plus a non-willful certification. It is the standard route back into compliance, and we handle the entire process for you.
If you’ve realised you should have been filing US taxes from the UK and haven’t, you are not alone — and you are not in trouble yet. Thousands of Americans abroad simply didn’t know the rules. The IRS created the Streamlined Filing Compliance Procedures for exactly this situation.
For people living outside the US whose oversight was genuine, the programme lets you get current without the penalties that would otherwise apply — and put the worry behind you for good. The key is doing it properly: the right years, the right forms, and a well-drafted non-willful certification.
We handle Streamlined cases regularly and will give you a straight answer about whether it fits your situation before you commit to anything.
Streamlined at a glance
- Who
- Non-willful US persons abroad
- Tax returns
- Last 3 years
- FBARs
- Last 6 years
- Certification
- Non-willful statement
- Penalty (foreign)
- Waived if eligible
- Best time to act
- Before the IRS contacts you
Streamlined Foreign vs Streamlined Domestic
There are two Streamlined tracks. Which one applies depends chiefly on whether you meet the non-residency test — broadly, whether you have been living outside the US. Most Americans in the UK fall under the Foreign procedure, which is generally penalty-free.
| Streamlined Foreign (SFOP) | Streamlined Domestic (SDOP) | |
|---|---|---|
| Typically for | US persons living abroad | US-resident taxpayers |
| Residency test | Meets non-residency requirement | Does not meet it |
| Miscellaneous offshore penalty | Generally waived | 5% |
| Tax returns required | Last 3 years | Last 3 years |
| FBARs required | Last 6 years | Last 6 years |
| Non-willful certification | ||
| Common audience | Americans in the UK | Those who have returned to the US |
Streamlined Foreign (SFOP)
- Typically for
- US persons living abroad
- Residency test
- Meets non-residency requirement
- Miscellaneous offshore penalty
- Generally waived
- Tax returns required
- Last 3 years
- FBARs required
- Last 6 years
- Non-willful certification
- Common audience
- Americans in the UK
Streamlined Domestic (SDOP)
- Typically for
- US-resident taxpayers
- Residency test
- Does not meet it
- Miscellaneous offshore penalty
- 5%
- Tax returns required
- Last 3 years
- FBARs required
- Last 6 years
- Non-willful certification
- Common audience
- Those who have returned to the US
Both tracks require the same core package; the key differences are eligibility and whether a penalty applies. If you are unsure which fits you, that is exactly what the eligibility review confirms. See also our guides to Form 8833 and the US-UK tax treaty.
What to prepare
Having these to hand makes the process faster. Do not worry if some are missing — part of the eligibility review is identifying what is needed and how to obtain it.
- Income records for the last three years (employment, self-employment, pensions, investments).
- Foreign account statements or balances for each of the last six years, for the FBARs.
- Details of UK pensions, ISAs and any rental property.
- Your Social Security Number and any prior US filings.
- A note of the circumstances behind the missed filings, to support the non-willful certification.
Who does not qualify
Streamlined is designed for genuine, non-willful oversights. It is generally not available where:
- The failure to file was willful — a deliberate choice to avoid filing rather than a good-faith misunderstanding.
- The IRS has already opened an examination or investigation into your returns.
- The IRS has already contacted you about the delinquency.
If any of these apply, other routes may exist — but Streamlined itself is unlikely to be the right one, and specialist advice is essential.
This is for you if…
- You’re a US citizen or green card holder living in the UK
- You haven’t filed US returns for several years
- Your non-compliance was a genuine misunderstanding
- You want to fix it before the IRS reaches you first
- You have foreign bank accounts you haven’t reported
- You want it handled discreetly and correctly
How it works
How we bring you into compliance
Eligibility review
A confidential assessment of whether Streamlined fits and what it will involve.
Prepare the package
Three years of returns, six years of FBARs, and your non-willful certification.
Independent review
Every file checked by a second US specialist before anything is submitted.
File & resolve
We submit the complete package and guide you through to a clean, current status.
Investment
Fixed-package pricing, quoted upfront
Fees reflect the complexity of your situation — never a one-size template.
- Confidential £200 eligibility consultation
- One fixed price for the full Streamlined package
- Returns, FBARs and certification included
- Specialist preparation with independent review
Because Streamlined is a defined scope, we quote it as a single fixed fee after your consultation — no open-ended billing.
Further reading
Frequently asked questions
US taxpayers whose failure to file was non-willful — meaning a genuine misunderstanding rather than deliberate evasion. Americans living abroad use the Streamlined Foreign Offshore Procedures, which carry no penalty when filed correctly and the eligibility conditions are met.
Typically the last three years of US federal tax returns and the last six years of FBARs (FinCEN Form 114), plus a signed statement certifying that your previous non-compliance was non-willful.
For Americans living abroad who qualify under the Streamlined Foreign Offshore Procedures, the penalty is waived — you pay any tax due plus interest, but not the failure-to-file or FBAR penalties that would otherwise apply. Getting the non-willful certification right is essential.
The Streamlined programme is a voluntary disclosure route and may not stay open, or available to you, indefinitely. If the IRS contacts you first, you generally lose access to it. Coming forward proactively is almost always the better position — and the sooner the better.
Yes. We assess your eligibility, prepare the required returns and FBARs, draft the non-willful certification, and file the complete package — handled by a US specialist and independently reviewed. Most clients find it far less daunting than expected.
Come into compliance with confidence
Book a confidential consultation. We'll tell you honestly whether Streamlined is right for you and what it involves.