US·UK Accountants

US Tax Returns

US Tax Returns from the UK - the complete hub

Everything an American in the UK needs to file correctly: annual Form 1040, foreign-account reporting, catching up on missed years, and the tools to plan it.

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By Sam H., Founder & Lead Advisor

ACCA · ACA · Reviewed by Katie M. · 2025-01-15

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Filing US taxes from the UK, without the guesswork

This hub brings together the core building blocks of US tax compliance for Americans in the UK. See our core US Tax Returns service.

Who this hub is for

  • Americans in the UK filing a US return for the first time
  • Long-term expats who want to sanity-check their annual filing
  • People who have missed one or more years and need a catch-up route
  • Dual citizens balancing HMRC and IRS obligations

The building blocks

Work through US tax returns in order

01

1. File your annual Form 1040

Report worldwide income and apply the FEIE or foreign tax credit to avoid double taxation.

02

2. Report foreign accounts (FBAR / Form 8938)

Separate information reports triggered by foreign account balances over the thresholds.

03

3. Catch up on any missed years

Use the Delinquent FBAR procedures or Streamlined Filing depending on whether income was reported.

04

4. Plan forward

Set up a repeatable annual process so future filings are simple and penalty-free.

At a glance

Annual return
Form 1040 (worldwide income)
Account report
FBAR - FinCEN Form 114
Catch-up (income reported)
Delinquent FBAR procedures
Catch-up (income unreported)
Streamlined Filing

Frequently asked questions

Yes. US citizens and green-card holders file a Form 1040 on worldwide income every year, even when foreign tax credits or the FEIE reduce US tax to zero.

A tax return (Form 1040) reports income and calculates tax. An FBAR (FinCEN Form 114) is a separate information report of foreign financial accounts, filed with FinCEN.

It depends whether income was reported. If income was reported but FBARs were missed, the Delinquent FBAR procedures usually apply. If income was unreported, Streamlined Filing is often the right route.

Not sure which route applies to you?

Book a consultation and we'll map your filing position in one call.