New (to the board) tax preparation expert here to answer your questions

The house interest and it is a rental at a loss so I am going to let him claim it since it won't do me any good.

In general, you are right. However, there are situations where an Expat can utilize rental loss from U.S. property. Case Study 2 at https://www.taxesforexpats.com/services/case-studies.html describes this situation.
It may not apply to your current situation but it is good to have it in mind for the future.

Regards,
Inna
www.taxesforexpats.com

something occurred to me the other day.  I've been filing every year since moving to the UK but I'm wondering will my children have to file US returns once they start working?  Bit early as my daughter is two and a half and baby number two not due for six weeks LOL but I was wondering.

If your children are U.S. citizens (I assume they are), then they will have to file. Unless U.S. tax code changes by the time they start working.

Regards,
Inna
www.taxesforexpats.com

Yep daughter is and sproglet will be as well.  Figured that would be the answer. Guess they'll just have to check in a dozen or so years LOL.

Any advice for OAPs?
Will retire to UK to join UK spouse. He has already retired and I will not be working there. Would I have to declare his UK pension on my US return? (I file as married -- separate now) My only income would be SS and small work pension and bank interest.

Will retire to UK to join UK spouse. He has already retired and I will not be working there. Would I have to declare his UK pension on my US return?

Getting married to a foreign spouse does not impose obligation on you to report his pension or other income on your U.S tax return. You can continue filing as married filing separately and include only your income. In your situation, this seems to be the simplest solution.
There are other options available to the U.S. citizen married to the non-U.S. spouse, which you may consider for your future tax planning: https://www.taxesforexpats.com/expat-tax-advice/foreign-spouse.html

Best Regards,
Inna
www.taxesforexpats.com

Yep daughter is and sproglet will be as well.  Figured that would be the answer. Guess they'll just have to check in a dozen or so years LOL.

If they are beneficiaries of foreign trusts (ie the child trust fund) you would already be filing Forms 3520 and 3520A and with effect from 2011 may also be required to file annual forms 8621.

Don't forget that child benefit is reportable as taxable income.

In general, you are right. However, there are situations where an Expat can utilize rental loss from U.S. property. Case Study 2 at https://www.taxesforexpats.com/services/case-studies.html describes this situation.
It may not apply to your current situation but it is good to have it in mind for the future.

Regards,
Inna
www.taxesforexpats.com

You also need to review the UK tax return reporting because the rental income (gross) forms part of income potentially reportable on the UK tax return.  The UK will look to local law to establish your beneficial interest in the gross income and your share of deductions.  The UK position will depend therefore both on State law and the contract.  What you don't want to find out is that you owe no tax in the US but do owe tax in the UK.  

Any advice for OAPs?
Will retire to UK to join UK spouse. He has already retired and I will not be working there. Would I have to declare his UK pension on my US return? (I file as married -- separate now) My only income would be SS and small work pension and bank interest.

Your SS will become tax free in the US when you move to the UK but may be taxable in the UK if your total income exceeds your personal allowance.

You will have to report joint financial accounts on your FBAR and 3938 if applicable.

Your mother's estate will be treated as foreign estate for the purpose of filing form 3250. At the same time, it will be treated as a domestic estate for FBAR reporting purposes. If one or more executors on the estate are United States persons, the estate is treated as a domestic estate, subject to FBAR reporting.

Estates have no independent filing obligation but their assets are treated as owned by their executors for purposes of determining whether those persons have any filing obligations. Answer two: you do not file TDF 90-22 in the name of the estate. You file TDF 90-22 in your name.

www.taxesforexpats.com

Hoping to receive a bit of clarification here--as an executor of a UK will, is this reported on TDF 90-22 after the person whose estate it is dies, or is there an obligation to complete FBAR reporting on a living will (i.e. every single year until the person dies)?  From what I understand, in the UK, you are able to renounce or resign from being an executor as long as you haven't completed any tasks involved in the role, so I'm not quite understanding the FBAR obligation if you haven't accepted the role?  Also, thinking about cases where one isn't even informed beforehand that they have been named an executor until after the person's death, how could one possibly know to file FBAR in advance?

Additionally, would 3520 or 3520A need to be filed before distribution of the estate (i.e. while the person is still alive and the executor and/or beneficiary has no access to anything?

Hoping to receive a bit of clarification here--as an executor of a UK will, is this reported on TDF 90-22 after the person whose estate it is dies, or is there an obligation to complete FBAR reporting on a living will (i.e. every single year until the person dies)?

First of all, let's agree on the terminology: whether you are referring to the living trust or a will.
 Trustees on the living  (revocable) trust do not have any tax obligations while the trust owner is alive and can revoke the trust or change the trustee at any moment.
The treatment of the estate with regard to FBAR and tax reporting is the same as the treatment of any other irrevocable trust: it is the obligation of the fiduciary to ensure tax compliance of the trust or estate.
In any event, in both cases: whether it is a will or living trust, a trustee is free from tax reporting obligations while the assets owner is alive.
www.taxesforexpats.com

First of all, let's agree on the terminology: whether you are referring to the living trust or a will.
 Trustees on the living  (revocable) trust do not have any tax obligations while the trust owner is alive and can revoke the trust or change the trustee at any moment.
The treatment of the estate with regard to FBAR and tax reporting is the same as the treatment of any other irrevocable trust: it is the obligation of the fiduciary to ensure tax compliance of the trust or estate.
In any event, in both cases: whether it is a will or living trust, a trustee is free from tax reporting obligations while the assets owner is alive.
www.taxesforexpats.com

Thank you very much for your reply!  Sorry about the mixup with terminology--it is a will that I was referring to. 
Just to make sure I'm getting this right, when you say that a trustee for a will or a living estate is free from tax reporting obligations while the owner is alive, does this include being free from FBAR reporting?  I can't figure out if an executor would be considered to have 'signatory authority' over the estate while the owner is alive.  I wouldn't think so, as an executor of a will cannot even do anything for/with the estate until the person's death AND until they have accepted the role (i.e. you still have the opportunity to decline before going into probate)...but I am finding the FBAR guidelines a bit confusing.   

First of all, let's agree on the terminology: whether you are referring to the living trust or a will.
 Trustees on the living  (revocable) trust do not have any tax obligations while the trust owner is alive and can revoke the trust or change the trustee at any moment.
The treatment of the estate with regard to FBAR and tax reporting is the same as the treatment of any other irrevocable trust: it is the obligation of the fiduciary to ensure tax compliance of the trust or estate.
In any event, in both cases: whether it is a will or living trust, a trustee is free from tax reporting obligations while the assets owner is alive.
www.taxesforexpats.com

This is scary! A US living trust with UK resident grantors would invariably be a UK resident trust and have annual UK trust filing obligations on top of payment of an entry charge, an anniversary chage and an exit charge. It certainly would have tax obligations!

Thank you very much for your reply!  Sorry about the mixup with terminology--it is a will that I was referring to. 
Just to make sure I'm getting this right, when you say that a trustee for a will or a living estate is free from tax reporting obligations while the owner is alive, does this include being free from FBAR reporting?  I can't figure out if an executor would be considered to have 'signatory authority' over the estate while the owner is alive.  I wouldn't think so, as an executor of a will cannot even do anything for/with the estate until the person's death AND until they have accepted the role (i.e. you still have the opportunity to decline before going into probate)...but I am finding the FBAR guidelines a bit confusing.   

If you have an LPA or an EPA that is registered with the Court of Protection then you have signature authority.  You can't possibly have signature authority on a Will as a named executor until after death of the person whose Will it is.

Letter to the Editor, The Daily Telegraph:

SIR – Am I alone in thinking that this forum, US – UK Taxes, has been reduced to one single thread? Whilst I understand that it may make it simpler for the Treasury Department, the IRS, and HMRC to monitor potential tax evaders, I feel it may become more difficult to search out individual topics of concern (with their very valuable input, as above) to the members of this forum. If this occurs, may I offer that as an excuse to the IRS as to why I’ve made an error on my 1040?

theOAP
Lost-on-the-Net, England

If you have an LPA or an EPA that is registered with the Court of Protection then you have signature authority.  You can't possibly have signature authority on a Will as a named executor until after death of the person whose Will it is.

Thanks for this--especially the power of attorney issues.  That is incredibly helpful to know for planning purposes going forward.