US LLC Formation. A US LLC lets UK founders sell to American customers, use US payment platforms, and hold funds in USD, all without leaving home. The formation itself is simple. The part most guides skip is how HMRC actually taxes a US LLC once you own one, and that gap catches out more UK founders than any step in the filing process.
This guide walks through both: the online formation steps, and the UK tax detail you need before you file.
Why UK Founders Are Opening US LLCs
You do not need a US visa, Green Card, or Social Security Number to own a US LLC. British founders can form, own, and run one entirely from the UK. Common reasons include:
- The US is one of the largest consumer markets in the world, and a local entity builds trust with American customers
- Full access to US-first payment tools, with USD banking through remote-friendly providers
- A structure that suits founders selling software, services, or products to a US audience
- No nationality restrictions on who can own or manage the LLC
If your customers, tools, or growth plans point to the US, a US LLC is worth considering. If you are selling mainly within the UK or EU, a UK Ltd may still be the simpler choice.
Step by Step: How to Form a US LLC From the UK
Choose a State
Every US state has its own LLC rules and fees. Non-residents with no US office or staff can form in any state. Delaware is widely used by both domestic and foreign founders. It is known for its stable, business-friendly legal system, including a specialised Court of Chancery for corporate disputes, and it does not tax out-of-state LLC income. Delaware entities are also the ones US investors are most familiar with, which matters if you plan to raise funding later. Wyoming remains a common lower-cost alternative for founders who do not need Delaware’s investor recognition.
Appoint a Registered Agent
A registered agent is a person or company with a physical street address in your chosen state, and every US LLC must maintain one to stay in good standing. Since you have no US address, you use a professional registered agent service rather than acting as your own. Most formation providers include this in their package, sometimes with a free first year.
File Your Articles of Organization
This document legally creates your LLC and is filed with the state, along with the filing fee. Filing can usually be completed entirely online, and most states process it within days to two weeks.
Get Your EIN Without a Social Security Number
Your Employer Identification Number (EIN) is required to open a US bank account and file with the IRS. Because UK founders do not have an SSN, the standard online IRS tool is not available. Instead, you apply using Form SS-4, the same international process available to founders anywhere outside the US: by phone through the IRS international line, by fax with a return fax number, or by mail. Fax is generally the fastest written option, typically returning an EIN within about four to ten business days, while mail can take four to six weeks.
Open a US Business Bank Account
Once your EIN is confirmed, you can apply for a US business bank account. Traditional “Big Four” banks generally expect an in-person visit, which is not practical from the UK. 2026-compliant fintech platforms let UK founders open an account remotely using a UK passport, US EIN, and LLC formation documents instead.
The UK Tax Trap Most Guides Skip: Opaque vs Transparent
Here is the detail that catches out UK founders. In the US, an LLC is typically a “pass-through” entity: profits are taxed once, in the owner’s hands. HMRC does not automatically see it the same way.
For UK tax purposes, HMRC’s long-standing default position is that a US LLC is “opaque,” meaning the LLC itself is treated like a company, and a UK resident member is taxed only when they actually receive a distribution, not as profits arise inside the LLC. This differs from a “transparent” entity, such as a partnership, where members are taxed on profits as they arise, whether distributed or not.
This distinction matters because of a well-known court case. In Anson v HMRC (2015), the UK Supreme Court found that, on the specific facts of that case, a Delaware LLC was transparent enough for the taxpayer to claim credit against UK tax for US tax already paid on the same profits. HMRC has since made clear that it treats this as specific to that case, and its general published position, set out in its International Manual, remains that Delaware and other US LLCs are opaque for UK tax purposes.
In practice, this can mean a UK-resident owner pays US tax on LLC profits as they arise, and then UK tax again when funds are distributed, without matching double taxation relief, because HMRC does not always accept that the two taxes are being charged on the “same income.” This is a genuine area of complexity, not a minor technicality, so get advice from an accountant who understands both US and UK rules before you rely on a US LLC for anything beyond simple invoicing.
A 2026 Update Worth Watching
The UK government has opened a consultation on this exact problem. Published in 2026, it proposes treating the UK-resident individual members of certain non-UK “reverse hybrid” entities, including US LLCs, as tax transparent, which would bring UK treatment closer to the US view and could resolve the double taxation issue described above. The consultation closed for submissions on 31 July 2026. It remains a proposal, not law, and as drafted it would not extend to LLCs held through a UK company. If your US LLC plays a meaningful role in your tax position, ask your accountant whether this proposal has progressed before you finalize your structure.
Do You Need to Register With Companies House?
Owning and running a US LLC remotely from the UK does not, by itself, require you to register anything with Companies House. This is a separate question from your HMRC tax position described above. If your US LLC begins operating through a genuine UK presence, such as a UK office or UK-based staff, additional UK registration and reporting rules may apply. Speak with an accountant if your setup includes any UK-based operations.
Costs to Form and Maintain a US LLC From the UK
Costs vary by state and provider, but the rough shape is:
- State filing fee: roughly $90 to $110 one time, depending on the state
- Registered agent: typically $50 to $300 a year, sometimes free for the first year with a formation package
- Annual state fee or franchise tax: from a low annual minimum in some states up to several hundred dollars in others
- EIN application: free directly through the IRS, or bundled into most formation packages
- Ongoing US filings: most foreign-owned single-member LLCs must file Form 5472 with a pro forma Form 1120 each year, even with no income, and missing it carries a penalty starting at $25,000
Treat published figures as a guide only, and confirm current pricing with your chosen state and provider before you commit.
How Long Does It Take From the UK?
A realistic timeline for UK founders:
- LLC formation: a few business days to two weeks, depending on the state
- EIN approval: a few business days by fax, up to four to six weeks by mail
- US bank account: typically another one to two weeks once the EIN is confirmed
Most UK founders can expect a working LLC with a bank account within four to six weeks from start to finish.
How to Choose a Formation Service
Look for a provider that:
- Explains state choice against your actual goals, not a single default recommendation
- Handles the Form SS-4 filing correctly for applicants with no SSN
- Includes registered agent service as part of the package
- Flags the UK’s opaque LLC tax treatment and Form 5472 obligations upfront
- Supports remote bank account applications through providers that accept UK founders
How Mark X Media Can Help
Mark X Media supports UK founders through the practical setup of a US LLC, from choosing a state through to registered agent and EIN support, as part of our broader work helping businesses grow online. Once your LLC is active, our digital marketing, website development, and SEO optimization teams can help you start reaching US customers straight away. See our USA LLC Formation service for details, or view our portfolio of client work.
FAQs
Can I form a US LLC from the UK without visiting the US?
Yes. Every step, from filing your Articles of Organization to getting your EIN, can be completed online or by phone, fax, or mail. Opening a US bank account is also possible remotely through fintech providers that accept UK founders.
Do I need a Social Security Number to get an EIN?
No. UK applicants use Form SS-4 through the international process: phone, fax, or mail. The IRS phone line for international applicants runs weekdays 6am to 11pm Eastern Time, and fax with a return fax number is usually the fastest written route.
Will I be taxed twice, once in the US and once in the UK?
It is possible, because HMRC generally treats US LLCs as opaque, taxing UK-resident members only when they receive a distribution, unlike the pass-through US view. A 2026 government consultation has proposed changing this for UK-resident individuals, but as of now it remains a proposal. Speak with an accountant experienced in both US and UK tax before relying on a US LLC for significant income.
Do I need to register my US LLC with Companies House?
Generally no, if you are running the business remotely with no UK office or UK staff. This is separate from your tax position with HMRC, which still applies regardless of Companies House registration.
Which state should UK founders choose, Delaware or somewhere cheaper?
Delaware suits founders who may raise US investment later, thanks to its established corporate law and investor familiarity. Lower-cost states like Wyoming suit founders who mainly want a working entity without investor plans. The right choice depends on your goals, not a default answer.
What is Form 5472, and does it apply to UK owners?
Form 5472 is an IRS information return that most foreign-owned single-member LLCs must file annually, along with a pro forma Form 1120, even with no income. It applies to UK owners the same way it applies to any non-US owner, and missing the deadline carries a penalty starting at $25,000.
Final Thoughts
Forming a US LLC from the UK is straightforward on the mechanical side: choose a state, appoint a registered agent, file your documents, get your EIN, and open a bank account. The part that deserves real attention is how HMRC taxes the LLC once it is running, since the opaque treatment can create a double taxation trap that the mechanics alone will not warn you about. Get professional tax advice early, and set the structure up once, correctly. If you want help forming your US LLC and building your US-facing website and marketing, contact Mark X Media to get started.
