Service notice: Certifying Acceptance Agent (CAA) certification is temporarily unavailable until early 2027. Form W-7 ITIN preparation continues as normal.
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Short, plain-English video explainers on the questions we are asked most: FIRPTA refunds, ITIN applications, treaty claims on US withholding, Form 2555 for Americans abroad, and EINs for non-US founders.
An introduction to the practice — US and UK cross-border personal tax, Form W-7 ITIN applications, EINs and FATCA reporting for clients in the UK and worldwide.
Watch on YouTube →What happens when a non-US person sells US real estate — the FIRPTA withholding at closing, the ITIN each foreign seller needs, and the return that recovers the overpaid tax.
Watch on YouTube →The difference between a Social Security Number and an Individual Taxpayer Identification Number, who qualifies for each, and when a Form W-7 is the right route.
Watch on YouTube →Living in the UAE does not end your US filing duty. How the Foreign Earned Income Exclusion on Form 2555 works, the physical presence and bona fide residence tests, and what still gets taxed.
Watch on YouTube →FIRPTA takes 15% of the gross sale price at closing. What Forms 8288, 8288-A and 8288-B do, when a withholding certificate reduces the deduction, and how the refund is claimed on a 1040-NR.
Watch on YouTube →A step-by-step walkthrough of a genuine FIRPTA refund case — the ITIN, the return, the IRS follow-up, and the timeline from filing to payment.
Watch on YouTube →US casinos withhold 30% from non-resident winnings on Form 1042-S. How the UK–US treaty exempts gambling winnings and how the withholding is reclaimed by filing a 1040-NR with an ITIN.
Watch on YouTube →Joint filing thresholds, the ITIN route for a non-resident spouse, and how an ITIN can support a US mortgage application — plus the traps that come with electing to treat a spouse as a US resident.
Watch on YouTube →When a §6013(g) election makes sense, the worldwide income consequences for your spouse, and the ITIN application that has to accompany the first joint return.
Watch on YouTube →What an Employer Identification Number is used for, why a non-US founder of a US LLC still needs one, and how the SS-4 application differs when there is no Social Security Number.
Watch on YouTube →Where consumer tax software quietly fails expatriate returns — treaty positions, Form 8938, FBAR, dual-status years — and what those omissions cost in IRS penalties.
Watch on YouTube →A personal note from our founder on names, assumptions and the international clients we act for every day.
Watch on YouTube →Important service notice
Tax and Accounting Hub is not currently able to provide Certifying Acceptance Agent (CAA) services. Our IRS Acceptance Agent authorisation is under renewal and we expect CAA document certification to resume in early 2027. Until then we continue to prepare, review and submit Form W-7 ITIN applications, and we will explain the document-certification options available to you (IRS Taxpayer Assistance Centre appointment, or certified copies issued by the passport-issuing authority) before you engage us.
Questions from the videos
Yes. US citizens and Green Card holders are taxed on worldwide income regardless of where they live. Foreign residence may reduce or eliminate the tax through the Foreign Earned Income Exclusion or foreign tax credits, but the return itself is still required, along with FBAR and FATCA reporting where thresholds are met.
The casino issues Form 1042-S. If you are resident in a treaty country such as the United Kingdom, gambling winnings are generally exempt under the treaty. You claim the withholding back by filing Form 1040-NR with an ITIN, attaching the 1042-S and a treaty-based position.
Yes. Form 8288-B applies for a withholding certificate before or at closing, so that the amount held back reflects the actual expected tax rather than 15% of the gross price. It must be filed on time and requires an ITIN for each foreign seller.
Not at present. Certifying Acceptance Agent certification is temporarily unavailable until early 2027. We still prepare, review and submit Form W-7 applications, and we will set out the certification options open to you before you engage us.
Consultations start at £150 for 30 minutes. If you go on to instruct us, we quote a fixed fee for the work, in writing, based on the complexity of your case.
Consultations start at £150 for 30 minutes. If you then decide to work with us, we quote a fixed fee based on the complexity of your case, in writing, before any work begins.
