If you are a US citizen and your spouse or civil partner is not you need to ensure you have appropriate estate planning in place to avoid your heirs getting an unexpected tax bill following your death. In this guide we consider the estate tax issues that mixed US/UK couples face and some potential solutions.

A mixed US/UK marriage or civil partnership – where one of the couple is a US citizen and the other is not, or one is UK domiciled or deemed domiciled and the other is not - can cause significant tax issues if the correct planning is not put in place.