State Tax Obligations US Expats UK — 2026 Guide
Introduction A US citizen who moves from San Francisco to London assumes that federal Form 1040 is the only US filing that follows them across the Atlantic. Five years later, the California Franchise Tax Board sends a Notice of Proposed Assessment for $42,000 of state income tax, plus interest, on the basis that the California […]
PFIC Rules US Expats UK Funds — 2026 Guide
Introduction A US-citizen UK resident holding £20,000 of Vanguard UK index funds inside a Stocks and Shares ISA can lose more than half of their cumulative return to a single US tax provision they have never heard of. The Passive Foreign Investment Company regime under Internal Revenue Code Section 1297 is the most punitive corner […]
IRS Penalties US Expats UK — How to Avoid Them
FAQs
US Tax Compliance UK Residents Non-Filer Guide
Introduction You are a US citizen who has spent several years residing in the UK. You pay UK income tax through PAYE, you have a Lloyds account, an Aviva workplace pension, perhaps a Stocks and Shares ISA at Hargreaves Lansdown, and a UK passport sits next to your US one in the drawer. You have […]
Payroll US Companies UK Employees PAYE — 2026 Guide
Introduction Your US company has just hired its first employee in London. Or maybe it’s fifth. The contract is signed, the start date is set, and HR is asking how payroll will run. Suddenly, the picture gets complicated because payroll for US companies’ UK employees’ PAYE is not just about paying a salary into a […]
Employment Tax US Employees Remote UK — 2026 Guide
Introduction Your US company hired Sarah in Boston eighteen months ago. She moved to London last year to be closer to her partner and was asked to keep working remotely. You agreed. Now that your HR director has discovered the company has been paying a US payroll for someone who is tax resident in the […]