Which Legal and General accounts accept US citizens
Last checkedLegal and General has been checked for US citizens across 3 account types. 1 is open to a US person (with strings) and 2 are not on offer, whatever your nationality.
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 last updated.
At a glance
| Account type | Verdict | Accounts | Updated |
|---|---|---|---|
| SIPPs | Accepts with conditions | 1 | |
| Junior stocks & shares ISAs | Not offered | — | |
| Junior SIPPs | Not offered | — |
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 (opens in a new tab) |
|
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 (opens in a new tab) Legal and General's own page (opens in a new tab)
Junior SIPPs
Compare with other providersLegal & General does not sell a junior pension. Its own SIPP page says the SIPP itself is a limited offering restricted to members who already have an existing workplace pension with L&G, and points everyone else to its adult Personal Pension, a five-fund product with no junior variant.
Source: Legal & General SIPPs contact page, 2026-09-11 (opens in a new tab) Legal and General'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.
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.
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.