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France: providing services and travelling for business
Guidance for UK businesses on rules for selling services to France.
Living in the USA
Information about moving to, living or retiring in the USA – including visas, working, healthcare and driving.
Trade with Liechtenstein
How you import from and export to Liechtenstein
UK trade with the United States: Impact of tariffs on imports and exports of goods
A closer look at the goods the UK trades with the United States in the context of trade tariffs.
Simplified rates for bringing personal goods into the UK
Find out about the simplified rates of customs and excise duty used when you declare your personal goods online.
US Expats: IRS announces expiration of unused ITINs
From 2016, US Individual Taxpayer Identification Numbers (ITINs) will expire if they are not used on a federal income tax return for five consecutive years.
The new policy is designed to ensure that anyone legitimately using an ITIN for tax purposes can continue to do so; however, inactive ITINs will expire regardless of when they were issued.
I have filed | I have not filed |
Any ITIN will remain in effect as long as you continue to file US tax returns (this includes anyone issued an ITIN after January 1, 2013). You will no longer face mandatory expiration of your ITIN and you will not need to reapply in 2018. | The IRS will begin deactivating unused ITINs in 2016, which should provide enough time to file a valid return. Once an ITIN has expired, individuals will need to complete and file a Form W-7. |
If you are a US expatriate based outside of the US, F&L’s Expatriate Tax Team are here to assist you with all the US and UK tax advice and compliance services that you require