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Written question asked by Martyn Day (Scottish National Party) on Tuesday, 1 October 2019, in the House of Commons. It was due for an answer on Thursday, 3 October 2019. It was answered by Jesse Norman (Conservative) on Tuesday, 8 October 2019 on behalf of the Treasury.


Taxation: USA

Question

To ask the Chancellor of the Exchequer, what recent representations he has made to his counterpart in the US Administration on the creation of accidental Americans through the US Foreign Account Tax Compliance Act.

Answer

It is a matter for the US government to determine how US tax obligations are calculated. This includes how these obligations apply to people born in the US. The US has a long-standing policy of taxing on the basis of citizenship rather than residence. The Foreign Account Tax Compliance Act is a reporting mechanism that obliges financial institutions to report the details of US citizens to the US. UK Government officials continue to actively and regularly engage with their US counterparts regarding US citizens who are resident in the UK.


Secondary information

Type
Written question
Reference
292963
Session
2017-19
Subjects
Taxation USA
Link
View this Written question on www.parliament.uk