An expat tax documents checklist lists everything a US-UK or US-UAE tax adviser needs before preparing your return. It covers identity and travel records, foreign salary documents such as a UK P60 or UAE salary certificate, foreign tax paid, year-end and maximum balances for every foreign account, pension and investment statements, and last year's US and UK returns.
The quality of a cross-border return depends on the papers behind it. An adviser who receives a P60 but not the P11D, or year-end balances but not the maximum balances, has to guess or chase you. Both cost time and money. This checklist sets out what to gather for a 2025 US return, grouped by purpose, so your first meeting with an adviser is productive rather than a list of follow-up requests.
Why an expat tax documents checklist matters
US citizens abroad file under two or three systems at once. Your adviser reconciles a UK tax year from 6 April to 5 April, or a UAE year with no personal return at all, against a US calendar year. Consequently, missing one document can misstate the foreign tax credit, the foreign earned income exclusion or an FBAR balance.
What advisers check first
A good adviser starts with your status, not your numbers. They confirm citizenship or green card status, your filing status, where you were physically present and which forms the IRS expects. Our list of questions to ask a US-UK tax adviser explains how to test whether a firm asks the right things.
The deadlines the checklist serves
For the 2025 tax year, Form 1040 is due on 15 April 2026. US citizens living abroad on that date receive an automatic extension to 15 June 2026, and Form 4868 extends filing to 15 October 2026, according to the IRS guidance for US citizens abroad. However, interest on unpaid tax still runs from 15 April. The FBAR is due on 15 April with an automatic extension to 15 October.
Identity, status and travel records
Start with the documents that decide which rules apply to you. These rarely change year to year, but advisers need them for a new engagement.
Personal details
Provide your Social Security number, your spouse's SSN or ITIN, and the dates of any marriage, divorce or birth during the year. Additionally, a non-US spouse matters, because it changes your filing status options. Copies of last year's Form 1040 and, for UK residents, last year's Self Assessment return give the adviser carryovers such as unused foreign tax credits.
Travel and residence evidence
Day counts decide the physical presence test for the foreign earned income exclusion and UK residence under the Statutory Residence Test. Therefore, provide a list of every trip with dates, ideally from airline records or passport stamps. UAE residents can request an entry and exit travel report from the Federal Authority for Identity, Citizenship, Customs and Port Security. A UAE Tax Residency Certificate also helps where residence is questioned.
Income documents by country
Each country produces different paperwork for the same salary. The table below shows what to collect.
| Income type | United Kingdom | United Arab Emirates | United States |
|---|---|---|---|
| Employment | P60, final December payslip, P11D for benefits | Salary certificate, December payslip, housing allowance letter | Form W-2 |
| Tax paid | P60, SA302 or tax year overview | None on salary | W-2, Form 1099 withholding |
| Self-employment | Accounts or income and expense records | Trade licence, invoices, company accounts | Form 1099-NEC, Form 1099-K |
| Investments | Dividend and interest statements, ISA statements | Bank and brokerage statements | Forms 1099-DIV, 1099-INT, 1099-B |
| Leaving pay | Redundancy letter, P45 | End-of-service gratuity statement | Final W-2 |
Splitting the UK tax year
A P60 covers 6 April to 5 April, but your US return covers January to December. Consequently, your adviser needs monthly payslips, or at least the December 2025 payslip, to split salary and tax between US years. Our guide to reporting a UK salary from your P60 shows that calculation in full.
UAE employment documents
The UAE levies no personal income tax on salary, so there is no tax certificate to provide. However, your adviser still needs gross salary, housing and education allowances and any end-of-service gratuity. These figures decide the foreign earned income exclusion, which is capped at $130,000 for 2025 under IRS guidance, and the separate foreign housing exclusion.
Foreign accounts, pensions and investments
Account records drive the FBAR and Form 8938, and this is where most checklists fall short. You need two figures for every account: the year-end balance and the maximum balance during the year.
Bank and investment accounts
List every foreign bank account, savings account, ISA, brokerage account and joint account, including accounts where you only have signature authority. You must file FinCEN Form 114 if the combined maximum value exceeded $10,000 at any time in the year, according to FinCEN. Form 8938 applies at higher thresholds for taxpayers abroad: $200,000 on the last day of the year or $300,000 at any time for single filers, and double those figures for joint filers. The FBAR and FATCA reporting page explains both forms.
Pensions
Provide annual statements for each UK workplace pension, SIPP or UAE scheme, showing contributions, employer contributions and the year-end value. Furthermore, note any withdrawals or tax-free lump sums, because US treatment differs from UK treatment. A UK pension statement with a transfer value is far more useful than a projection letter.
Funds and property
UK unit trusts and OEICs can be passive foreign investment companies, so your adviser needs purchase dates, cost and distributions for Form 8621. Similarly, for a UK or UAE property, provide the purchase completion statement, rental income and expenses, and mortgage interest statements. A sale needs the completion statements for both purchase and sale.
A worked example
Consider an illustrative client, an American couple who moved from London to Dubai in August 2025. Their adviser needed a P45 and payslips from April to July, a UAE salary certificate from August, both countries' travel records and two sets of account balances. Because they sent only year-end balances, the adviser had to request maximum balances for nine accounts, delaying the FBAR by three weeks. In our experience, the maximum balance is the single item clients most often omit.
They also needed to file a final UK Self Assessment return claiming split-year treatment, and to provide that return before the US foreign tax credit could be finalised. Our US expat tax returns page explains how those moving parts fit together.
How Tranzesta can help
We send every new client a tailored version of this checklist, based on their countries, income and accounts, through our secure portal. We then reconcile UK, UAE and US figures in one engagement, so one team prepares the Form 1040, FBAR and any UK return. If you want a representative to deal with the IRS directly, we also prepare Form 2848.
If you want a cross-border adviser who tells you exactly what to send, book a consultation with Tranzesta. We will review your documents and confirm what your 2025 returns require.
Frequently Asked Questions
What should an expat tax documents checklist include?
An expat tax documents checklist should include identity and filing status details, travel records, foreign and US income documents, proof of foreign tax paid, year-end and maximum balances for every foreign account, pension and investment statements, property records and prior-year US and foreign tax returns.
What UK documents does a US expat need for a US tax return?
A US expat in the UK usually needs a P60, the December payslip, any P11D, UK bank and ISA statements, pension statements and the latest Self Assessment return or SA302. The December payslip matters because the UK tax year runs from 6 April to 5 April, so salary must be split into US calendar years.
What documents do Americans in Dubai need for their US tax return?
Americans in Dubai usually need a UAE salary certificate, payslips showing housing and other allowances, any end-of-service gratuity statement, UAE bank statements and a travel record. The UAE issues no personal tax certificate because it has no personal income tax on salary, so the US return relies on employer documents.
Why do I need maximum account balances for the FBAR?
The FBAR, FinCEN Form 114, requires the maximum value of each foreign account during the calendar year, not just the year-end balance. You must file it if the combined maximum value of your foreign accounts exceeded $10,000 at any time in the year, according to FinCEN.
When is the 2025 US tax return due for Americans abroad?
The 2025 Form 1040 is due on 15 April 2026, but US citizens living abroad on that date get an automatic extension to 15 June 2026. Filing Form 4868 extends the deadline to 15 October 2026. Interest on any unpaid tax still runs from 15 April 2026.
Do I need my UK tax return to file my US return?
You usually need your UK figures, and ideally your filed UK Self Assessment return, to claim the US foreign tax credit accurately. Without final UK figures, the adviser must estimate UK tax, and any later change may require an amended Form 1040. Many advisers prepare both returns together for this reason.
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