For US citizens living in the UK, the US tax system treats UK pension contribution and withdrawals pretty much like the UK does. Tax-free contributions, taxes due on withdrawals. Just like a traditional 401k or IRA.
But how does the US system treat UK ISAs? That is, how does a US citizen need to handle ISA contributions and withdrawals on their US tax returns? In the UK, contributions are post-tax money but no taxes are due on withdrawals. Is there an equivalent handling in the US?