Bilateral Treaties
US-UK Double Taxation Agreement (DTAA) & 401k/IRA Taxation
Claiming tax relief under the US-UK Tax Treaty Article 18 (Pensions), Article 24 (Relief from Double Taxation), and avoiding US PFIC traps with UK ISAs.
Key Statutory Thresholds & Rules (2025/2026)
Applies to US citizens, green card holders, and dual US-UK residents earning income or holding pensions in both jurisdictions.
HMRC Compliance & Tax Planning Checklist
- Verified against GOV.UK Statutory Tax Guidance and HMRC Finance Act updates.
- Applies to UK tax year: 6 April 2025 – 5 April 2026.
- Self-Assessment deadlines: 31 October (Paper) / 31 January (Online).
Important Notice: HMRC rules change based on your individual ties, physical presence days, and residency history. Always consult a qualified Chartered Tax Adviser (CTA) for personal filings.