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US citizens living in the UK can benefit from advice from Warrener Stewart's resident Enrolled Agents to help them with their US tax liabilities.

Our US Tax team can help US citizens who are living in the UK to comply with their US taxation requirements.  

Foreign Earned Income Exclusion

US taxpayers living outside of the US are entitled to exclude up to $104,100 (2018 rate) of earned income from tax in the US. This is subject to meeting a certain criteria and is only available on general earnings, such as employment income or profits from self-employment. Please note that this does not include dividends even if they are received from a company in relation to services performed.

Foreign Tax Credit

Income from the UK may have been subject to UK taxation whether deducted at source or paid via self-assessment. In this situation it is possible to claim a deduction from your US tax liability for the amount of tax already paid on the income in the UK. This also applies for other countries, depending on the double taxation treaty in place.


The US/ UK tax treaty allows for individuals to make a claim for pension income to be taxed solely in one jurisdiction, either the US or the UK, depending on the individual situation. This avoids being taxed twice on your retirement income.

Social Security Taxes

If you are a US citizen living in the UK and working as self-employed, you are required to report your UK earnings on your US tax return as well as paying self-employment taxes in the US. Due to totalisation agreements in place with the US and the UK, it is possible to claim and exemption from this tax if you are paying national insurance contributions in the UK.

If you believe you may benefit from any of the above positions please contact us and we will be able to offer tailored advice to your situation. 

Warrener Stewart's offices are located in Fulham, south west London. Please call to arrange an appointment or email your enquiry to a member of our team directly.
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If you have any questions about US Tax contact us today:

020 7731 6163

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“Warrener Stewart understands our business; they give us more than any other Accountancy service we have ever received in the past. They are extremely commercially aware and very current when it comes to changes in tax policy. ”
Diana Hoare - Anderson Hoare