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US citizens in the UK · Institutions

Which James Hay (Nucleus) accounts accept US citizens

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James Hay (Nucleus) has no pension you can open yourself, whatever your nationality.

At a glance

Account Verdict Last checked
SIPPs Not offered

SIPPs

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Not offered

Nothing to open. Nucleus lists the Partnership SIPP and the IPS range and states that all of them are closed to new business, with the remaining book moved onto its adviser-only platform.

Closed to new business · existing plans run by Nucleus

Source: Nucleus James Hay products and charges page, 2026-08-17 Last checked James Hay (Nucleus)'s own page

Account names link to the provider's own site. momo has no active affiliate partnerships; if that changes it will be disclosed and will never change a verdict. Every institution, A to Z.

Confirm your own position with a cross-border specialist. Acceptance policies and tax rules change, and your facts may differ from the general case. Rates and terms here are the provider's published figures rather than an offer, and the provider decides each application on its own criteria. Use this as a map, not a ruling. Last checked .
Tax

SIPP US tax

The treaty generally lets a UK SIPP grow tax-deferred for US purposes, but the protection has limits. How the US treats contributions, growth and drawdown.

 Tax

US-UK tax treaty

The US-UK treaty stops most double taxation, but the saving clause lets the US tax its citizens almost as if it were not there. What survives the clause.

 Tax

Form 3520

A UK pension held in trust can be a foreign trust to the IRS. Rev. Proc. 2020-17 exempts qualifying retirement trusts from Forms 3520 and 3520-A, on conditions.