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US LLC From the UK: Formation, Tax and Banking (2026)
Many UK founders form a US LLC to sell to American customers, work with US platforms or raise US investment. Here is how it works from the UK, the UK tax point most people miss, and when a UK limited company is the better choice.
Yes, a UK resident can form and own a US LLC online, without a US visa, SSN or trip to the US. You choose a state, file through a registered agent and get an EIN from the IRS. The key UK point: HMRC usually treats a US LLC as a company, not as transparent, so UK tax can work differently from US tax. Speak to a UK tax adviser before you start.
Can a UK Resident Own a US LLC?
Yes. No US state limits LLC ownership by nationality or country. British citizens and UK residents own US LLCs and run them from London, Manchester or anywhere else. You need a passport, proof of your UK address and a registered agent in your chosen state.
Why UK Founders Form a US LLC
- Selling mainly to US customers who prefer a US company
- Working with US platforms, marketplaces or clients that ask for a US entity
- Raising money from US investors (usually through a Delaware entity)
- Holding US assets or contracts in a US company
If none of these apply, a UK limited company may be simpler. Stripe, PayPal and Amazon all serve UK businesses directly.
How a US LLC Is Taxed for a UK Resident
| Point | US view | UK (HMRC) view |
|---|---|---|
| Single-member LLC | Disregarded entity: profits pass to the owner | Generally treated as opaque, like a company |
| When UK tax applies | Not applicable | Usually on distributions paid to you |
| Double tax relief | US tax only if the LLC has US-connected income | May be limited because of the mismatch (see the Anson case) |
| Where the LLC is managed | Not relevant to US status | If managed and controlled in the UK, it may be UK tax resident |
In 2015 the UK Supreme Court decided, in Anson v HMRC, that one member of a Delaware LLC could claim relief for US tax. HMRC then said the decision was limited to its facts, and it still generally treats US LLCs as opaque. The outcome can depend on your LLC’s operating agreement and how you run it. Get UK tax advice before forming; our tax team, including M. Hassan, CPA, handles the US side, such as Form 5472.
US Filings for a UK-Owned LLC
- Form 5472 with a pro forma Form 1120 every year by April 15 if the LLC has a single foreign owner, even with no income
- The state’s yearly filing, such as Wyoming’s annual report (none in New Mexico)
- Registered agent renewal each year
Banking and Payments From the UK
UK residents generally have more options than founders in many other countries. Mercury’s prohibited-country list, for example, does not include the UK. Providers still review every application, and approval is never guaranteed. Read our business bank account guide and Stripe and PayPal guide.
How to Form a US LLC From the UK
- Choose a state: Wyoming or New Mexico for most, Delaware for US investors
- We check the name and file with the state through your registered agent
- We get your EIN as a foreign applicant, without an SSN
- You receive your documents by email and WhatsApp
- You apply for banking and payments, and set up yearly filings
US LLC or UK Ltd?
| US LLC | UK Ltd | |
|---|---|---|
| Best for | US customers, US platforms, US investors | UK-based business and customers |
| UK tax | Can be complex (HMRC treats it as opaque) | Straightforward corporation tax |
| Yearly filings | Form 5472 plus state filing | Companies House and HMRC returns |
Not sure? Message us and we will help you think it through. We form both, including UK LTD companies.
US LLC From the UK: FAQs
Can a UK resident own a US LLC?
Yes. UK residents and British citizens can own a US LLC without a US visa, SSN or US visit. You form it in a US state, appoint a registered agent and get an EIN from the IRS.
How is a US LLC taxed in the UK?
HMRC generally treats US LLCs as opaque, like a company, while the US treats a single-member LLC as transparent. This mismatch can mean UK tax on distributions and limited relief for any US tax paid. The 2015 Anson case showed that the answer can depend on the LLC’s operating agreement, so get advice from a UK tax adviser before you start.
Could my US LLC become UK tax resident?
It can. A company is generally UK tax resident if it is centrally managed and controlled in the UK. If you run the LLC from the UK, HMRC may treat it as a UK resident company liable to corporation tax. A UK tax adviser can tell you how this applies to you.
Do I need a US LLC to use Stripe or sell to Americans from the UK?
Often not. Stripe, PayPal and Amazon are all available to UK businesses directly. A US LLC is useful when US clients, marketplaces, investors or banks specifically expect a US company.
Should a UK founder choose a US LLC or a UK Ltd?
If most of your customers and your life are in the UK, a UK limited company is usually simpler for UK tax. A US LLC suits founders who mainly sell to the US or need a US entity. We form both; see our UK LTD formation page.
Which state should a UK founder choose?
Most UK founders with no US office choose Wyoming or New Mexico for low yearly costs. Delaware suits companies raising US investment.
Start Your US LLC From the UK
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