Legal Services for US Nationals Living in the UK

Our expert International and Cross-Border team offers a wide range of legal services for US nationals living in or owing property in the UK. 

Estate Planning

We can assist you with the following:

• Analysing your residence and domicile status from a UK point of view, and reporting on your domicile’s impact on your inheritance tax position.
• Preparing or updating Wills covering your UK assets, ensuring that these Wills sit well with your US estate planning structures such as US Trusts or Wills.
• Comment on how your US estate planning will be treated by HMRC, if applicable. 
• Advising on the interaction between the UK and US legal systems and the differing tax treatment in each jurisdiction (liaising closely with your US advisers as necessary).
• Analysing any potential exposure to the UK capital taxation regime and the applicability of the US/UK double taxation convention to your circumstances.

Probate

If you are acting as an executor of a cross-border UK/US estate and need assistance we can help. We assist with many aspects of US/UK cross-border estate administrations, including:

• Applications for probate in the UK.
• Calculating the UK inheritance tax liability.
• Administering and gathering in UK assets.
• Liaising with your US lawyer to ensure a joined up approach is taken with the US and UK estate administration. 
• If you do not have a US lawyer, we can instruct one on your behalf to deal with US estate administration.  
• We can make applications for federal transfer certificates (IRS form 5173).
• Escheatment claims. 
• Providing the IRS or relevant asset holders with the appropriate tax withholding forms pursuant to the UK/US double taxation conventions.
• Assistance with obtaining a Medallion Signature Guarantee.
• Investigating whether the deceased complied their US tax reporting obligations, including the duty to file Foreign Bank Account Reports (‘FBARs’).