The US taxes expats on worldwide income, meaning the expat will have to report UK income to the IRS even though he/she is fully in line with HMRC. Luckily, exclusions like the Foreign Earned Income Exclusion (FEIE), the Foreign Tax Credit (FTC), and US-UK tax treaties mostly abolish or even eradicate double taxation. However, it is expert advice to say which provisions apply to a particular situation.
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