If a UK citizen (only citizen in the UK, having no residency in the US or any other connection with the US) opens a Vanguard Stocks and Shares ISA and buys US stocks (e.g. in the form of VUSA), does that person have to pay tax in the US?

  • 1
    Is this person a US citizen?
    – Mike Scott
    Jan 28, 2021 at 19:11
  • 3
    VUSA is domiciled in Ireland, so owners of fund shares have no connection to the US that would be relevant for taxation purposes. The fund pays any US taxes that would apply for receiving dividends from US stocks.
    – amon
    Jan 28, 2021 at 19:25
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    You’ve edited the question to specify that they’re a UK citizen, but you’ve also taken out the information about where they reside. So the question now is: Does this UK citizen live in the US?
    – Mike Scott
    Jan 28, 2021 at 19:26

1 Answer 1


No, a person in the circumstances you describe has no liability for US tax.

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