Start a US LLC from the United Kingdom

Getting paid from United Kingdom

Payments are not the problem in the UK. Stripe, PayPal Business and Shopify Payments all serve UK-registered businesses. A US LLC does not unlock payment methods that a UK business cannot already get.

What it changes is where the money lands and who the client contracts with. A US LLC with an EIN and a US business bank account applies for a US Stripe account and is paid out in dollars, which suits a business whose customers and costs are mostly in the US. Stripe reviews every application and makes its own decision.

How HMRC sees a US LLC

UK residents are generally taxed on their worldwide income. HMRC's International Manual lists the US limited liability company as opaque: for UK tax it is treated like a company, not a partnership. HMRC has held that view since 1997 and kept it after the Supreme Court's 2015 Anson decision, which it regards as specific to the facts of that case.

The IRS usually treats a single-member LLC as disregarded, so the two systems look at the same profit differently. HMRC's guidance says UK members are then not entitled to double tax relief for US tax on their share of the profits, and are taxed in the UK on what the LLC distributes. For an LLC that pays US tax, that mismatch can mean real double taxation.

Reform is coming, but is not law yet

In June 2026 HMRC consulted on the tax treatment of UK resident individuals who are members of US LLCs and other reverse hybrids, and in October 2026 it published a summary of the responses. The government has said it will introduce a way to relieve the double taxation. The details still have to be legislated, and until then the current HMRC position applies.

Where the company is run from

A company formed abroad can still be UK resident for tax if its central management and control is in the UK. An LLC whose only manager lives and makes the decisions in the UK can therefore end up inside UK corporation tax. If a UK company owns the LLC, the UK controlled foreign company rules come into play as well, and individuals can be caught by the rules on transfers of assets abroad.

None of this has a standard answer. Talk to an accountant or tax adviser who knows US LLCs before you form one, and include the LLC on your Self Assessment return from the first year.

Moving money

The UK has no exchange controls. You can fund the LLC from a UK account and receive distributions back without permission, although your bank may ask what a transfer is for. Keep a record of every transfer between you and the company.

The US side is the same for everyone

Where you live does not change the US part. It is done online, without travelling, without a US address and without an SSN.

1. Choose a state: Wyoming or New Mexico for low running costs, Delaware if you plan to raise money from investors.
2. The formation document is filed with a registered agent in that state, within 48 hours.
3. The EIN is requested from the IRS as soon as the state approves. No SSN or ITIN is needed.
4. You get the operating agreement that banks and payment providers ask for.
5. With those documents you apply for a US business bank account, for example at Mercury.
6. Every year: the registered agent, the state's annual report where there is one, and Form 5472 for a single-member LLC owned by a foreign person.

Which state?

With no people or premises in the US you can choose any state. Most founders abroad choose on yearly cost and speed.

Pay for your LLC in British pound

At checkout you can pay in British pound instead of US dollars, including Pay by Bank. We convert at the day's ECB reference rate plus 1.5%, fixed at the moment you order.

Sources checked on November 2, 2026

• HMRC International Manual INTM180030: classification of foreign entities
• HMRC International Manual INTM180050: HMRC view of Delaware LLCs after Anson
• HMRC International Manual INTM120060: central management and control
• GOV.UK consultation: UK resident individual members of LLCs and other reverse hybrids
• Stripe: global availability