Who has to file (and why this matters to truckers)
If you hold both U.S. and U.K. citizenship, you must file a U.S. tax return every year and report your worldwide income—whether you’re leased to a U.S. carrier, running loads in Britain, or managing a fleet from the U.K. Filing thresholds are generally the same as for taxpayers living stateside, but the duty to report never goes away. The U.S. also offers relief through the Foreign Earned Income Exclusion (FEIE) and the Foreign Tax Credit (FTC), which can reduce or eliminate U.S. income tax on UK‑taxed earnings.
This summary aligns with guidance for dual citizens and expats and the IRS’s Publication 54 covering Americans abroad.
Key dates as of October 2025 (covering your 2024 tax year)
- April 15, 2025: Regular U.S. filing and payment deadline for 2024. Interest on any unpaid 2024 balance began accruing after this date.
- June 16, 2025: Automatic 2‑month filing extension for U.S. citizens/residents abroad (pushed to June 16 this year because June 15 fell on a Sunday). Interest still accrues from April 15.
- October 15, 2025: Extended 2024 Form 1040 due if you filed Form 4868; some taxpayers abroad can request a discretionary extension to December 15 by letter.
- FBAR (FinCEN Form 114) for 2024 foreign accounts: due April 15, 2025, with an automatic extension to October 15, 2025.
Deadlines and extensions are set by the IRS and FinCEN for taxpayers abroad; this year’s June date and the FBAR automatic extension come from official notices.
- U.K. Self Assessment (tax year 6 April 2024–5 April 2025): paper returns due 31 October 2025; online filing and balancing payment due 31 January 2026. If you make payments on account, the second installment for 2024/25 falls on 31 July 2026.
Owner‑operator and fleet checklist: what to file and track
- U.S. Form 1040 for 2024, plus Schedule C (business income/expenses) and Schedule SE (self‑employment tax), or corporate returns if you operate through an entity.
- Choose your expat relief: Form 2555 (FEIE) or Form 1116 (FTC)—many truckers with U.K. tax paid prefer the FTC to preserve deductions and avoid FEIE’s interaction limits. For 2024 the FEIE cap is $126,500; for 2025 planning it rises to $130,000.
- FBAR (FinCEN Form 114) if your non‑U.S. financial accounts exceeded an aggregate $10,000 at any point in 2024; file electronically with FinCEN.
- FATCA Form 8938 with your U.S. return if you cross asset thresholds (for those living abroad: typically $200,000 single/$400,000 joint at year‑end).
- State return: if you kept ties to a U.S. state (home, spouse, voter registration, etc.), you may still owe state tax even while abroad—rules vary by state (e.g., New York and California).
- U.K. Self Assessment return if you’re tax‑resident in the U.K. or have U.K.‑source income; plan for payments on account and the 31 January/31 July cadence.
- Business records: retain mileage logs, fuel/vat receipts, maintenance, lease/finance documents, and dispatch statements supporting U.S. and U.K. deductible expenses.
Self‑employment tax and the US–UK Totalization Agreement
Don’t overlook Social Security/NI contributions. As a self‑employed U.S.–U.K. dual citizen residing in the U.K., you are generally covered by U.K. National Insurance—not U.S. SECA—under the totalization agreement. To prove exemption from U.S. SE tax, obtain a U.K. “certificate of coverage” from HMRC and attach it to your U.S. return; without it, the IRS can assess SECA on your global net earnings. Fleet managers posting staff across borders should secure certificates for employees to avoid dual payroll taxes.
Planning tips for trucking pros
- Time on the road matters: If you intend to use FEIE, track days precisely (physical presence test requires 330 full days abroad in a 12‑month period).
- Mind interest, even with extensions: Expats get extra time to file, not to pay—interest runs from April 15 on unpaid U.S. balances.
- Coordinate U.K. payments on account with U.S. estimated taxes to smooth cash flow for your business and avoid surprises on both sides of the Atlantic.
- If you operate via multiple entities (LLC/Ltd) or run cross‑border crews, speak with a preparer who understands the U.S.–U.K. treaty and industry‑specific deductions.
Bottom line
Dual U.S.–U.K. citizens in trucking must file U.S. returns annually, coordinate U.K. Self Assessment, and handle foreign reporting like FBAR/FATCA. With the right elections (FEIE vs. FTC), proper certificates of coverage, and a disciplined calendar, you can stay compliant and prevent double tax—without idling your cash flow.
Sources Consulted: Experts for Expats; Internal Revenue Service (Publication 54; expat extensions; FATCA/8938; June 16, 2025 reminder); FinCEN; U.S. Social Security Administration (Totalization/UK); HMRC/GOV.UK (Self Assessment deadlines; payments on account; certificate of coverage); Accounting Today (2025 FEIE amount).
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This article was prepared exclusively for truckstopinsider.com. For professional tax advice, consult a qualified professional.
