Which James Hay (Nucleus) accounts accept US citizens
Last checkedJames Hay (Nucleus) has been checked for US citizens across 2 account types. Neither is on offer, whatever your nationality.
At a glance
| Account type | Verdict | Accounts | Updated |
|---|---|---|---|
| SIPPs | Not offered | — | |
| Junior SIPPs | 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 (opens in a new tab) James Hay (Nucleus)'s own page (opens in a new tab)
Junior SIPPs
Compare with other providersNothing to open for a child or anyone else. Nucleus lists the remaining James Hay SIPPs, including the IPS Family SIPP, and says all of them are closed to new business.
Source: Nucleus James Hay products and charges page, 2026-09-11 (opens in a new tab) James Hay (Nucleus)'s own page (opens in a new tab)
Account names link to the provider's own site. No link on this page is paid. How Momo makes money. Every institution, A to Z.
Why this is the rule
SIPP US tax
The US Treasury reads the treaty as leaving UK SIPP growth untaxed until drawn; the treaty's wording is narrower. Contributions, growth and drawdown explained.
TaxUS-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.
TaxForm 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.
TaxSaving for a child
How the US taxes a Junior ISA, a junior pension and a Child Trust Fund held by a US citizen child in the UK, and how a 529 plan compares.