Follow up questions: If I earn less than the personal allowance in the UK, do I still file a tax return there and pay into the NI? And if I don't owe any taxes in the UK because I have earned less than the personal allowance, would I owe taxes in the US and thus have a payroll tax liability in the US? I'm basically wondering whether I could end up paying into SSN/Medicare AND the NI in the same tax year.