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Defensive moves

Tax considerations for US citizens working or residing in the UK


  • Increasing internationalisation of clients means that advisers must be more aware.
  • US crackdown on undeclared offshore accounts.
  • The US tax implications of UK investments.
  • The importance of accurate and prompt completion of FinCEN form 114.
  • The Foreign Account Tax Compliance Act imposes new reporting obligations on foreign financial institutions.

As UK tax practices become more international advisers require a good idea of the non-UK tax issues that apply to their clients. For most taxpayers exposure to US tax rules is a distant “nightmare” scenario.

However as taxpayers’ affairs also become more international – or an adviser discovers that one of their taxpayers has a green card passport or other links to the US – they must grapple with aspects of US taxation.

The US...

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