Who this is for
- Dual residents
- Clients claiming treaty-based pension relief
- US persons with UK-sourced pension income
Foreign Income & Credits
Treaty positions (Form 8833)
Claim benefits under the US-UK double tax treaty — residence tie-breaker, pension sourcing, and more.
Overview
Why this filing matters
Claim benefits under the US-UK double tax treaty — residence tie-breaker, pension sourcing, and more.
Note — US-UK double tax treaty claims.
What you get
- Treaty analysis
- Form 8833 disclosure preparation
- Coordination with Forms 1040/1040NR
Our approach
Built for the cross-border edge cases.
Most US-UK filings fail the same way: a treaty position that wasn’t disclosed, a foreign account that slipped under FBAR thresholds, a PFIC election filed in the wrong year, a carry-forward not tracked from one preparer to the next. The cost of any single one of those is rarely catastrophic on its own — it’s the compounding over multiple filing seasons that quietly turns a clean tax life into a six-figure remediation project.
We start every engagement by looking at the edge cases first — the elections, the disclosures, the carry-forwards, the side-effects on next year’s return — and only then turn to the routine line items. The result is a filing that reads cleanly to anyone who picks it up next: another preparer, the IRS, or a successor in your own business.
- Position memo on every meaningful election, with the reasoning written down for the next return
- Carry-forwards (FTC, capital losses, PFIC basis) tracked year-on-year so nothing expires unused
- Plain-English commentary on every position taken — the kind that makes a future audit a non-event
Our process
How we handle your treaty positions (form 8833)
Four steps from first call to filed return. Fixed fee confirmed before any work begins.
- 01
Intake
30-minute scoping call. We confirm your situation, required filings, and send a tailored document list.
- 02
Review
We analyse your position, flag any cross-border risks, and confirm the scope and fee before any work starts.
- 03
Prepare
Draft returns and schedules are prepared with plain-English commentary on key positions for your review.
- 04
File
E-file with the IRS / FinCEN, send confirmations, and handle any follow-up notices or questions.
Pricing
Fixed fees — no surprises
Treaty position reviews and Form 8833 preparation start from £350 + VAT. Comprehensive treaty planning (pension sourcing, residency reclassification, multi-article analysis) is quoted after intake.
FAQs
Common questions about Treaty positions (Form 8833)
When is Form 8833 disclosure required?
When you take a treaty position that reduces US tax by more than $10,000, overrides a code section, or uses the tie-breaker to claim non-resident status. Some positions (e.g., residual withholding claims) are exempt from disclosure — we confirm case by case.
Can the treaty change where I'm tax-resident?
Yes — the Article 4 tie-breaker can recharacterise you as a UK resident for treaty purposes even if you'd otherwise be a US tax resident under domestic rules. Significant implications: you'd file 1040NR instead of 1040.
Does the treaty exempt my UK pension from US tax?
Article 17 provides relief for specific pension types (lump sums, certain periodic payments) but isn't a blanket exemption. We analyse your plan type and coordinate Form 8833 disclosure for any position taken.
What's the saving clause and why does it matter?
The saving clause preserves the US right to tax its citizens as if the treaty didn't exist — with specific exceptions. Understanding which articles escape the saving clause (pension sourcing, social security) is the whole game of treaty planning.
Ready to get this filed?
Tell us your situation and we'll confirm scope, a fixed fee, and the documents we need — usually within one business day.