Advising on UK/US Tax Issues with Confidence - A Guide for Accountants

Introduction

UK businesses expanding into the United States face a unique mix of federal, state, and local tax obligations. These rules differ sharply from the UK system and can create unexpected exposures for clients, especially around nexus, entity choice, payroll, sales tax, and cross-border reporting.

This new virtual classroom seminar provides accountants with a practical, real-world framework for advising clients on how to operate compliantly in the US, reduce risk, and avoid the most common mistakes.

Presented by international tax expert Simon Misiewicz, this session will focus on what clients ask, how to answer confidently, and when to escalate to specialist support.

The content applies to businesses trading internationally from England, Wales, Scotland and Northern Ireland.

What You Will Learn

This live and interactive session will cover the following:

• The different types of US tax (federal and state) and why state-level rules matter more than clients realise
• The main ways UK companies create US ‘nexus’ and accidental tax registrations
• Federal vs state tax triggers: physical presence, economic nexus, remote staff, agents, warehouses and online sales
• The most common client misconceptions (what clients think the rules are vs what they actually are)
• Understanding US entity types (LLC, C-Corp, S-Corp, Partnerships) and how they differ from UK structures
• When UK Ltd companies should and should not operate via a US LLC
• How double taxation works in practice (without over-focusing on foreign tax credits)
• How to handle client questions on:
• Sales tax vs VAT
• Payroll & hiring US contractors
• Opening US bank accounts
• Registering to do business in a state
• Using Stripe/Amazon/e-commerce platforms
• How to assess whether a UK company needs a US tax return (Form 1120-F, state returns, franchise tax, etc.)
• Avoiding the biggest compliance traps: 5472 reporting, transfer pricing exposure, PE risk, withholding issues
• Practical case studies showing how UK businesses enter the US market (service, e-commerce, property, tech)
• A simple diagnostic accountants can use to decide when specialist cross-border advice is required
• A checklist for responding to client queries quickly and safely
• How to guide clients who want to:
• Hire workers in the US
• Trade online with US customers
• Expand property investment into the US
• Set up a US subsidiary or LLC

Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.