Americans in the UK: Your US Tax Return Checklist 🇬🇧
What documents do US taxpayers in the UK need to file? You’ll need your P60, UK Self Assessment (SA100) if filed, proof of taxes paid to HMRC, travel records showing time in each country, and foreign account information if balances exceeded $10,000 USD at any time during the tax year.
Key facts for US taxpayers in the UK:
- Both countries tax worldwide income; the US-UK tax treaty prevents double taxation but doesn’t eliminate filing requirements
- June 15 automatic filing extension applies if you live outside the US on the regular April deadline
- UK tax year runs April 6 to April 5, creating timing mismatches with the US calendar year
- FBAR required if total foreign accounts (including ISAs, pensions, premium bonds) exceeded $10,000 USD at any point during the tax year
- UK pensions (workplace and personal) have special treaty treatment
- ISAs receive NO US tax benefits and are taxed annually by the IRS on growth
- National Insurance contributions do NOT qualify for US tax credits
- Foreign Tax Credit often provides better results due to UK tax rates, though this requires analysis of each individual specific situation
📋 Filing Status & Household Information
Your filing status affects tax rates, deductions, credits, and multiple downstream decisions.
What you need:
- Full legal names (must match Social Security cards exactly)
- SSN or ITIN for you, your spouse, and dependents
- Dates of birth
- Filing status (Single, Married Filing Jointly, Married Filing Separately, Head of Household)
- Dependent relationship details
✈️ Travel Calendar & Addresses
Critical for reporting requirements and for determining eligibility for provisions such as the Foreign Earned Income Exclusion.
What you need:
- Dates of entry to and exit from the US and UK
- Workdays vs non-workdays (if tracking physical presence)
- All addresses during the tax year, with move-in and move-out dates
More information on maintaining a Travel Calendar
💼 Employment & Income Information
For Employees:
- P60 (End of Year Certificate) – You will need current year and prior year forms
- P45 (Details of Employee Leaving Work) (if you changed jobs during the year)
- Payslips from January to December showing cumulative totals
- Bonus, commission, or supplemental compensation statements (if any)
- P11D (Expenses and Benefits) – company car, private medical insurance, etc.
For Self-Employed / Sole Traders:
- SA100 (Self Assessment Tax Return) and supplementary pages
- Records of gross income and expenses
- Home office details (if applicable)
- VAT records if registered
Note for Self-Employed Individuals:
If you’re self-employed, you may need a Certificate of Coverage from HMRC to avoid paying US self-employment tax in addition to UK National Insurance. This certificate proves you pay social security and Medicare taxes to the United Kingdom, making your self-employment income exempt from self-employment tax in the US under the US-UK totalization agreement. You can obtain it from:
- HM Revenue & Customs National Insurance Contributions
- For more information, visit the Social Security Administration’s international programs page.
Other Income:
- Interest and dividend statements (UK and US sources)
- Rental income and expenses
- Pension income (State Pension, private/workplace pensions)
- ISA statements (Individual Savings Accounts)
- Premium Bonds winnings
- Capital gains or losses
- Cryptocurrency transactions
Common mistake: Non-US income is still generally reportable on a US return. ISA growth is taxable to the IRS even though it’s tax-free in the UK.
🌍 Foreign Taxes Paid
Required to evaluate and calculate the Foreign Tax Credit.
What you need:
- SA302 (Tax Calculation) and Tax Year Overview from HMRC (if you filed Self Assessment) – You will need current year and prior year forms
- P60 (End of Year Certificate) – You will need current year and prior year forms
- HMRC payment records or bank statements showing tax payments
- Records of payments on account (if self-employed)
- National Insurance contribution records (these do NOT qualify for FTC)
Important decision: Foreign Tax Credit, Foreign Earned Income Exclusion, or a combination. For most UK residents, Foreign Tax Credit provides better results due to comparable or higher UK tax rates, though this requires analysis of each individual specific situation.
Timing note: UK tax year (April 6 – April 5) doesn’t align with US calendar year. You’ll need to allocate UK taxes paid to the correct US tax year.
💰 Deductions & Credits
Common deductions:
- Foreign housing costs (rent, council tax, utilities, insurance)
- Student loan interest (US loans only – UK student loan payments are NOT deductible)
- Retirement contributions (401k, IRA – UK pension contributions are NOT deductible on US return without treaty provisions)
- Charitable contributions to US-qualified organizations (UK charities generally don’t qualify unless they have US affiliates)
Common credits:
- Child Tax Credit / Credit for Other Dependents
- Foreign Tax Credit (UK income tax paid via PAYE or Self Assessment)
- Education credits (if applicable for US institutions)
What you need:
- Receipts and supporting documentation
- Tenancy agreements and housing expense records (including council tax bills)
- Pension contribution statements
- Charitable donation receipts (verify US qualification via Gift Aid declarations)
🏦 Foreign Bank & Financial Accounts (FBAR)
An FBAR is required if the aggregate value of all foreign accounts exceeded $10,000 USD at any time during the year.
What you need for each account:
- Account number and sort code
- Financial institution name and address
- Account type (current account, savings, ISA, pension, investment account)
- Maximum value during the year in GBP (converted to USD using Treasury rates)
Notes:
- Joint accounts and signature authority still count
- ISAs, workplace pensions, SIPPs, premium bonds, and stocks & shares accounts must be reported
- Business accounts where you have signing authority must be reported
- Child Trust Funds and Junior ISAs held for your children count if you control them
More information on FBAR requirements
📊 Foreign Financial Assets (Form 8938)
Separate from FBAR, with higher thresholds and overlapping but distinct rules.
What you need:
- Bank and investment account details (similar to FBAR)
- Foreign stock or securities held outside accounts
- Workplace pension, personal pension, and SIPP statements
- ISA account statements
- Foreign partnership interests
- Foreign-issued life insurance or annuities
More information on Form 8938 requirements
🏠 Foreign Rental Real Estate
What you need:
- Purchase date and price (in GBP and USD)
- Current fair market value
- Rental income and expenses (if applicable)
- Sale details (if sold): proceeds, adjusted cost base, capital gain calculation
- Mortgage and financing information
- Council tax and ground rent records
- Leasehold vs freehold designation
Reminder: US depreciation and capital gains rules differ from UK rules.
🇬🇧 UK Retirement Accounts & Pensions (Special Treatment)
UK pensions have unique US tax treatment:
What you need:
- Annual pension contribution statements (workplace and personal pensions)
- SIPP account statements and balances (December 31)
- State Pension statements
- Pension distribution statements (P60 if in payment)
- Employer pension scheme details
Key points:
- UK pension growth can be tax-deferred in the US if proper treaty elections are made
- Employee contributions may be deductible on US return under treaty provisions
- Employer contributions are generally not taxable income in the US
- State Pension is taxable on both US and UK returns
- ISAs receive NO treaty benefits and are taxed annually by the IRS on interest, dividends, and capital gains
👶 Dependents & Education
For each dependent:
- SSN or ITIN
- Months lived with you
- Childcare provider details (name, address, UTR – Unique Taxpayer Reference)
- Education expense records (Form 1098-T from US institutions)
- Child Benefit information (UK benefit is not taxable in the US)
Note: UK university tuition does NOT qualify for US education credits in most cases.
🏥 Health Insurance
What you need:
- Proof of NHS coverage
- Private medical insurance details (if applicable, often provided via employer as P11D benefit)
- Premium amounts paid
💳 Other Important Items
- Prior year US tax return
- IRS notices or correspondence
- Estimated tax payments made to IRS
- US state tax information (if you maintained state residency)
- Pension statements (workplace, personal, SIPP, State Pension forecast)
- National Insurance Number (NINO)
- Unique Taxpayer Reference (UTR) if registered for Self Assessment
- Record of any tax treaty elections made in prior years
- ISA statements showing contributions and year-end values
✅ Ready to File?
Organizing these items upfront saves time and reduces the risk of missed reporting or penalties, even in years with little or no tax due. The US-UK tax relationship involves significant timing differences and treaty nuances that require professional expertise.
🔎 Quick Reference
- UK Tax Year: April 6 – April 5
- UK Self Assessment Filing Deadline: January 31 (for online filing)
- US Tax Year: January 1 – December 31
- US Filing Deadline: June 15 (automatic extension for taxpayers abroad)
- Extended US Deadline: October 15 (with extension)
- FBAR Deadline: April 15 (automatic extension to October 15)
- USD/GBP conversion: Use Treasury Department rates or year-end rates consistently
Documents specific to United Kingdom:
- P60 (End of Year Certificate)
- P45 (Details of Employee Leaving Work)
- P11D (Expenses and Benefits)
- SA100 (Self Assessment Tax Return)
- SA302 (Tax Calculation)
⚠️ Every individual income tax situation is unique and may involve nuances that are not obvious from general guidance. You should review your specific facts with a qualified tax professional before making filing decisions or taking action based on this information.
