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US citizens in the UK · Institutions

Which Legal and General accounts accept US citizens

Last checked

Legal and General offers a pension to a US person, with strings.

If you already have an account with Legal and General, a second one there is usually the easier application, because Legal and General has already checked who you are. Each account below carries its verdict, the evidence behind it and the date it was checked.

At a glance

Account Verdict Last checked
SIPPs With strings

SIPPs

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With strings

US persons: it refuses US persons, but defines them by residence rather than citizenship

The most interesting definition on this page, and worth understanding generally. Legal and General says it cannot accept your application if you are classed as a US person, then defines that term by Regulation S and a Commodity Futures Trading Commission rule, both of which turn on living in the United States rather than on holding a US passport. A US citizen resident in Britain is arguably outside it, but only Legal and General can tell you whether it reads its own definition that way, so ask before applying.

Insured pooled funds run by Legal and General · open direct, no adviser needed

Account Terms The catch
Personal Pension
Annual fee
0.25% a year service charge, plus fund charges of 0.14% to 0.31%
Dealing fee
None
Can hold
Legal and General funds only, as five diversified options, a default, or one self-select fund. No direct shares.
Individual shares
No
 Aged 18 to 74, resident in the UK, with a National Insurance number. Opens from £100.

Source: Legal and General personal pension key features and glossary, 2026-08-17 Last checked Legal and General'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.