Glenn Snow

After spending several years working in New York, this UK-born client returned to the UK and built a successful life with a career, family, pensions, investments, and property. Like many former expatriates, they assumed that leaving the United States had ended any connection to the US tax system. During a routine financial review, the client was asked whether they had ever held a US Green Card. The answer was yes, but the Green Card had expired years ago and had been forgotten about entirely. What they didn’t realise was that an expired Green Card does not necessarily end US tax obligations. Depending on the circumstances, former Green Card holders may still be considered US Persons for tax purposes and could have ongoing US tax filing and foreign reporting obligations.

USTAXFS conducted a comprehensive review of their tax position, assessing historic filing requirements, foreign account reporting obligations, and the interaction between UK and US tax rules. By establishing clarity around the client’s status and obligations, USTAXFS helped reduce uncertainty, support future financial planning, and provide confidence that any necessary compliance matters could be addressed appropriately.