That is only true for "Earned Income" if he's not self employed. If he's a web contractor for example, he still has to pay self-employment taxes %15.3 of his

That is only true for "Earned Income" if he's not self employed. If he's a web contractor for example, he still has to pay self-employment taxes %15.3 of his UK earned income received from his UK clients, EVEN IF HE LIVES IN THE UK... to the US... fair? really? http://www.irs.gov/publications/p54/ch03.html#en_US_2011_publink100047390 http://www.irs.gov/publications/p54/ch03.html#en_US_2011_pub...