Tax-Free Allowances US Expats UK — 2026 Guide
If you are an American living in the UK, tax-free allowances for US expats in the UK sit across two parallel sets of allowances that rarely match each other in scope or amount. The UK Personal Allowance of £12,570 covers UK Income Tax on the first slice of UK earnings; the US standard deduction of […]
IR35 US Contractors UK — 2026 Compliance Guide
If you are an American contractor providing services to UK end clients through your own UK Personal Service Company (PSC) or US-based LLC, IR35 US contractors UK applies through the Chapter 10 of ITEPA 2003’s off-payroll working regulations These rules shifted dramatically since April 2021, when the determination responsibility moved from the contractor to the […]
Business Expenses US Self-Employed UK — 2026 Guide
If you are an American freelancer, contractor, or sole trader living in the UK and running your own business, business expenses for US self-employed UK fall under two different tax systems with different rules, categories, and documentation standards. UK Self Assessment under the Income Tax (Trading and Other Income) Act 2005 allows expenses wholly and […]
Business Rates US UK Companies — 2026 Relief Guide
If you are an American founder, investor, or US parent group running a UK trading subsidiary occupying UK commercial premises, business rates for US UK companies are a separate UK tax from Corporation Tax that catches many US groups by surprise. UK Business Rates (formally non-domestic rates) apply to almost every UK commercial property based […]
Corporation Tax US-Owned UK Companies 2026
If you are an American founder, investor, or US parent group running a UK trading subsidiary, corporation tax for US-owned UK companies 2026 covers the full UK CT framework alongside the US-side reporting through Form 5471, GILTI inclusions under IRC Section 951A, and the Section 962 election that typically eliminates the US tax overlay on […]
Entrepreneurs’ Relief UK US Owners — BADR 2026 Guide
If you are an American founder or shareholder selling a UK trading company, entrepreneurs relief UK US owners still applies in 2026 under its current name Business Asset Disposal Relief (BADR), with the rate stepping up from 10 percent (pre-April 2025) to 14 percent (April 2025 to April 2026) and to 18 percent from 6 […]
Dividend Tax US Expats UK Shares 2026
If you are an American living in the UK and you hold UK shares, dividend tax US expats UK shares is one of the most complex corners of cross-border tax — UK Income Tax bites at rates up to 39.35 percent on UK dividends, US federal tax bites at qualified or ordinary rates depending on […]