Cross-Border Tax Checklist

✅ Cross-Border Tax Compliance Checklist

For U.S., U.K., and Ghanaian Filers

🔹 Section 1: General Information (All Clients)

• ☐ Full legal name (as per passport)

• ☐ Passport(s) and/or National ID(s)

• ☐ Country of tax residency (if multiple, specify dates)

• ☐ Address in each country of presence (U.S., U.K., Ghana)

• ☐ Days spent in each country during the current and previous tax years

• ☐ Business ownership details (Entity names, registration countries)

🔹 Section 2: U.S. Tax Filers (Citizens, Green Card Holders, U.S. Businesses)

For Individuals:

• ☐ Prior year Form 1040 (U.S. Individual Tax Return)

• ☐ Foreign Earned Income Exclusion details (Form 2555):  ☐ Housing costs  ☐ Physical presence or bona fide residency test documentation

• ☐ Foreign Bank Account info (for FBAR):  ☐ Bank name, account number, highest balance

• ☐ Form 8938 for foreign financial assets (if required)

• ☐ Details of any foreign business ownership (Form 5471 / 8865)

• ☐ Foreign pension accounts or investment portfolios

For U.S. Businesses:

• ☐ Form 1120 / 1120-S (last filed return)

• ☐ EIN and state registration info

• ☐ Foreign transactions or ownership of Ghana/UK entities

• ☐ U.S. GAAP financials and bookkeeping system access

• ☐ State nexus and exit strategy if owner is abroad

🔹 Section 3: U.K. Tax Filers (Residents, Non-Residents with UK Ties, Ltd Companies)

For Individuals:

• ☐ Last filed Self-Assessment Tax Return (SA100)

• ☐ SA106 (foreign income), SA109 (residency status) if applicable

• ☐ UK-sourced rental, dividends, or business income

• ☐ National Insurance contributions (status, payments)

• ☐ Proof of tax residency or split-year treatment

• ☐ Foreign tax credit or double taxation relief claim documents

For Businesses (UK Ltd):

• ☐ CT600 (Corporation Tax Return)

• ☐ Latest Annual Accounts and Confirmation Statement (CS01)

• ☐ VAT registration number and last 3 returns

• ☐ PAYE scheme reference (if applicable)

• ☐ Director/shareholder information (even if based abroad)

🔹 Section 4: Ghanaian Tax Filers (Residents or Registered Entities)

For Individuals:

• ☐ GRA TIN (Tax Identification Number)

• ☐ Latest filed GRA personal income tax return

• ☐ Breakdown of local and foreign income

• ☐ Proof of Ghana tax residency (183+ days evidence or certificate)

• ☐ Tax credit documentation for taxes paid in the U.S. or U.K.

• ☐ Bank statements or pay slips for salary earners

For Businesses:

• ☐ GRA Corporate Tax Return (last 1–2 years)

• ☐ VAT Certificate and recent filings

• ☐ Withholding Tax summary reports

• ☐ Financial statements (IFRS format)

• ☐ Transfer pricing documentation (if applicable)

• ☐ Ghana Registrar General’s Certificate / GIPC documents

🔹 Section 5: Supporting Documents & Extras

• ☐ Passports / IDs from all applicable countries

• ☐ Prior-year tax returns (last 2–3 years if available)

• ☐ Business registration certificates (all jurisdictions)

• ☐ Proof of residency or work permits

• ☐ Any tax assessments or audit notices received

• ☐ Foreign bank and brokerage statements

• ☐ Loan, lease, and asset purchase agreements (for depreciation)

• ☐ Power of Attorney, if someone else is authorized to file

  
  

📌 Tips for Submission:

• Submit securely via client portal (we’ll send upload link)

• Scans must be legible, full-page, and preferably in PDF

• Label each document clearly (e.g., “2023 Form 1040.pdf”)