Dual US/UK nationals have full access to the National Health Service (NHS) by virtue of their British citizenship. They are also required to file US taxes by virtue of their US citizenship.
The NHS is not listed. The reasons for this could be that it is such a 'corner case' that the IRS did not consider it; OR its omission was intentional (in which case dual nationals be liable to the penalty).
Can the NHS be safely used as an exemption to the healthcare penalty? If so, what documentation would a person have to substantiate their exemption?