IRS Streamlined Penalty Relief Guide

Introduction IRS Streamlined Filing Experts are the advisers who handle the most stressful scenario in US expat tax: the moment HMRC first contacts a US citizen, before the taxpayer has had a chance to make a voluntary disclosure. Whether it is a nudge letter, a formal inquiry, or a Code of Practice 9 investigation, the […]

IRS Streamlined Filing Experts — Non-Dom to FIG Transition

Introduction The abolition of the remittance basis from 6 April 2025 is the biggest change to UK tax for internationally mobile individuals in a generation. For US citizens who previously shielded foreign income from UK tax by keeping it offshore, the transition to the Foreign Income and Gains regime requires careful planning across two tax […]

 Jungle Tax Hiring Guide: Streamlined Offshore Filing

Introduction Not every adviser who offers Streamlined Foreign Filing Offshore Procedures services is qualified to prepare them. Any accountant can advertise US expat services. Far fewer hold the IRS Enrolled Agent credential that permits them to sign a US federal return as a paid preparer or represent a client before the IRS. An incomplete submission, […]

Streamlined vs Voluntary Disclosure: Which Route?

Introduction Not every American abroad with a filing gap should use the Streamlined program. Some should use the delinquent FBAR submission procedures. Some should use the delinquent return procedures. A small number — those whose non-compliance was wilful — should use the IRS Criminal Investigation Voluntary Disclosure Program. Choosing the wrong route has consequences ranging […]

IRS Streamlined Filing Experts — UK Stamp Duty for US Buyers

Introduction A US citizen buying a UK property faces SDLT rules that differ from every other UK buyer — because their residency status, their domicile, and whether they have resolved their US filing obligations all affect the stamp duty calculation and the US tax treatment of the acquisition cost. IRS Streamlined Filing Experts who advise […]

Streamlined Foreign Offshore: Wealth Protection

Introduction A high-net-worth US citizen relocating to the United Kingdom faces two simultaneous challenges. The first is the relocation itself — finding a home, transferring assets, establishing UK banking, and adjusting to a new financial environment. The second is the compliance gap, because most HNW Americans who move to the UK have not filed US […]

IRS Streamlined Filing Compliance — Non-Wilful Certification

Introduction The most consequential document in any IRS Streamlined Filing Compliance submission is neither the tax return nor the FBAR. It is the non-wilful certification — the signed statement under penalties of perjury that the taxpayer’s failure to comply was not deliberate. The certification is the gateway to the program. Without it, there is no […]

IRS Streamlined Filing Experts — Year-End Planning 2026

Introduction Most US-UK investors spend January regretting December. The December tax planning window closes on 31 December — and once the calendar year ends, the most powerful planning actions are no longer available. The IRS Streamlined Filing Experts at Jungle Tax work with US citizens in the UK throughout the year — but the months […]