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It is a matter for the US government to determine how US tax obligations are calculated. This includes how these obligations apply to people born in the US. The US has a long-standing policy of taxing on the basis of citizenship rather than residence. The Foreign Account Tax Compliance Act is a reporting mechanism that obliges financial institutions to report the details of US citizens to the US. UK Government officials continue to actively and regularly engage with their US counterparts regarding US citizens who are resident in the UK.