Streamlined Filing - Yikes!

Dual US/UK citizen here - returned to UK over 10 years ago, no intention of returning to USA. Have faithfully been doing my tax returns (using Form 2555) but somewhere along the way I missed the impact of FBAR (probably because it wouldn't have affected me when I first returned to UK)  and I have never filled in an FBAR . It looks like I need to catch up on my last 1040 too as I will also need to correct some other issues (pension  lump sum and back payment which I'll raise in a separate topic)

So having done some research, read a lot of posts from this forum and dutifully given myself the willies it looks like I will have to take up the Streamlined Foreign Offshore Procedure and do FBARs for last 6 years and re-submit corrected 1040s for last 3 years. 

So  this will be the first of what I suspect will be a number of questions - do I need to officially notify the IRS of this before I start filling in forms online and sending updated 1040s. 

If you are filing the streamlined foreign offshore procedure, you do not notify the IRS prior to filing. You simply prepare and submit the 3 years' tax returns, form 14653 declaration, and 6 FBARs.

From the sound of your situation, you may be able to simply file under the delinquent FBAR procedure. This involves filing the 6 FBARs with a reason for late filing. You would then just amend your 2020 return using Form 1040X, as opposed to submitting a full streamlined foreign offshore procedure.

Tujeste - there is no pre-clearance for the SFOP.  As soon as these are ready, one delivers the completed paperwork to the IRS.