Behind on US taxes in the UK? The Streamlined way back
Plenty of Americans abroad discover their US filing obligation late. Where the failure to file wasn't willful, the IRS Streamlined Foreign Offshore Procedures are usually the route to getting fully compliant — without the worst-case FBAR and late-filing penalties.
What a Streamlined filing involves
The pieces of a Streamlined Foreign Offshore submission.
- Non-willfulEligibility turns on your failure to file being non-willful — it's fact-specific.
- 3 returnsThe last three years of US tax returns, amended or filed late.
- 6 FBARsSix years of delinquent FBARs (FinCEN Form 114).
- Form 14653The non-willful certification — the heart of the submission.
- Penalty-freeFor qualifying cases, without the standard FBAR and late penalties.
What clients say about getting caught up
I had lived in Bristol for eleven years before my bank asked for my US tax status. I had never filed a US return or an FBAR. Taxule checked first that my case genuinely fitted the Streamlined route, then prepared three years of returns, six years of FBARs and the Form 14653 statement. I am now fully up to date and nothing was charged in penalties.
I was born in Boston but left as a baby and grew up in Leeds. I had no idea my US citizenship came with a filing duty. The team explained why my situation was an honest mistake and wrote the certification with real care. They also sorted two years of UK Self Assessment I had missed, so both sides are now clean.
What I valued most was the honesty. Before taking me on, they asked searching questions about why I had fallen behind and only then confirmed Streamlined was right for me. The fixed fee was agreed at the start and never moved, and they set me up so the backlog cannot build up again.
Who this service is for
Americans in the UK behind on US filings
Settled here for years without realising the US filing obligation never stopped — the returns kept accruing quietly in the background.
US-UK dual citizens with unfiled returns
Holding a British passport alongside American citizenship doesn't pause the US side — unfiled years can build up unnoticed.
US expats with delinquent FBARs
UK bank, savings or investment accounts that crossed the reporting threshold without a filed FBAR to match.
Accidental Americans with filing backlogs
Never knew US citizenship carried a filing duty until something surfaced it — often the largest backlog, and often the most fixable.
A quick sense-check of the Streamlined route
Streamlined eligibility is fact-specific — this is a rough sense-check, not advice or a determination. We confirm eligibility properly in your consultation.
Streamlined sense-check
Answer honestly. Only a proper review can confirm eligibility, but this shows the general shape.
What's included
You get a written scope first, setting out exactly what your Streamlined submission needs and what it costs.
Does Streamlined fit your case?
An honest check of whether the Streamlined Foreign Offshore Procedures are right for you — eligibility turns on non-willfulness, which is fact-specific.
The required years of US returns
The three years of amended or late US returns the Streamlined route requires, prepared accurately.
Delinquent FBARs
The six years of delinquent FBARs (FinCEN Form 114) that the procedures call for, filed correctly.
The non-willful certification
The Form 14653 non-willful certification prepared carefully — it's the heart of a Streamlined submission and has to hold up.
Compliant afterwards
We bring you current and set you up so the backlog doesn't build up again next year.
Any UK catch-up too
If your UK filings also need catching up, we coordinate both so you're clean on each side.
How the Streamlined procedures work
The rules that decide whether it fits, and what the submission looks like.
Built for non-willful cases
The Streamlined Foreign Offshore Procedures are for taxpayers abroad whose failure to file was non-willful. Willfulness is fact-specific — we assess it honestly before recommending the route.
Three years of returns
You file (or amend) the last three years of US tax returns, reporting the income that should have been declared.
Six years of FBARs
You file six years of delinquent FBARs for foreign accounts that crossed the reporting threshold.
The certification is central
Form 14653 explains why the failure was non-willful. It's the part the IRS scrutinises most, so it has to be prepared with care.
Penalty relief for qualifying cases
For those who qualify, the Foreign Offshore route removes the FBAR and late-filing penalties that would otherwise apply.
Timing matters
Streamlined is only available before the IRS contacts you about these years — coming forward first is what keeps the route open.
Why Taxule for Streamlined disclosure
Because a Streamlined submission is only as good as the eligibility call and the certification behind it.
Honest eligibility first
We tell you straight whether Streamlined fits — and steer you elsewhere if it doesn't, rather than into the wrong programme.
Both sides, one team
US CPA and UK CTA together, so any UK catch-up is handled alongside the US disclosure.
Fixed fees, agreed up front
You know the cost of the whole submission before we start.
How Streamlined works with us
- 1
Assess eligibility
We check honestly whether the Streamlined procedures fit before recommending them.
- 2
Prepare the disclosure
Back returns, delinquent FBARs and the certification, prepared to stand up.
- 3
File & stay current
We submit the package and set you up so the backlog doesn't return.
Streamlined catch-up questions
Straight answers to what people behind on US filings ask most.
What are the Streamlined Foreign Offshore Procedures?
They're an IRS route for US taxpayers abroad whose failure to file was non-willful, letting you get compliant by filing three years of returns and six years of FBARs — usually without the standard penalties. Whether you qualify is fact-specific, which is why we assess it first.
I've never filed US taxes from the UK — is it safe to come forward?
For non-willful cases the Streamlined procedures are designed for exactly this situation. The key is an honest, well-prepared disclosure and certification — which is what we do, after checking eligibility.
How many years do I have to file to catch up?
The Streamlined route generally requires the last three years of tax returns and six years of FBARs. We'll confirm exactly what your case needs rather than guess.
What about my delinquent FBARs?
Delinquent FBARs are filed as part of the Streamlined submission (or, in some fact patterns, the separate delinquent FBAR procedures). We work out the right route and handle the FinCEN 114 filings.
What if my failure wasn't clearly non-willful?
Then Streamlined may not be the right route — willfulness is fact-specific and we won't push you into the wrong programme. We'll tell you straight and discuss the alternatives.
