For residents of the United Kingdom who own a US LLC

US LLC Owned From the United Kingdom: Form 5472, Taxes and Filing

Owners in the United Kingdom often learn about Form 5472 late. Here is what the IRS expects from your US LLC each year, which tax ID to report, and how the treaty with the United Kingdom affects you.

Form 5472Pro forma 1120Treaty: yesW-8BENBE-13

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Quick answer

Does a resident of the United Kingdom who owns a US LLC have to file with the IRS?

Yes, if the LLC had a reportable transaction with you, and forming and funding it counts. A single-member US LLC owned by a resident of the United Kingdom files Form 5472 with a pro forma Form 1120 each year, usually by April 15 for a calendar year, even with no income. The US has an income tax treaty with the United Kingdom, which affects how profits and US-source payments are taxed, not whether Form 5472 is due.

Prepared by Illuminous Accounting · Sources checked November 11, 2026

At a glance

Yearly US filing: Form 5472 with a pro forma Form 1120
US tax treaty with UK: Yes, per the IRS treaty list
Your home tax ID: Your Unique Taxpayer Reference (UTR), the 10-digit number HMRC gives to anyone who files a tax return; the National Insurance number is the other number the UK treats as a tax identifier
Currency: Convert pounds sterling to US dollars; the form is in US dollars
Fees: See our Form 5472 filing service page, or request a quote

Does an LLC owned from the United Kingdom owe a US filing with no income?

The yearly filing for an LLC owned from the United Kingdom is mostly an information return. The LLC usually pays no US income tax as a disregarded entity, but the IRS still wants a record of money and property moving between the LLC and its foreign owner. So the LLC files Form 5472 with a pro forma Form 1120, normally by April 15 for a calendar year, and a missed or substantially incomplete form carries a US$25,000 penalty (IRS).

Two other filings sit around it. Right after formation, a BE-13 is generally due within 45 days (BEA rule). Each year, the formation state has its own report or fee (fees by state). A Form 1040-NR comes in only if the LLC has income effectively connected with a US trade or business (IRS).

The US tax treaty with UK and your LLC

The United Kingdom is on the IRS list of countries that have an income tax treaty with the United States (IRS treaty list). For an LLC owner, the treaty matters in two places.

Business profits and a permanent establishment

US treaties generally tax a treaty resident's business profits in the US only if they are attributable to a permanent establishment in the US, such as an office or a dependent agent. Taking that position on a US return is a treaty-based return position, disclosed on Form 8833; failing to disclose it carries a US$1,000 penalty (IRS Form 8833). Whether you qualify depends on the treaty's text, including any limitation on benefits article, so we read the actual treaty for your facts.

Treaty rates on Form W-8BEN

If a US payer pays you US-source income such as dividends, interest or royalties, the treaty claim on Form W-8BEN, naming the United Kingdom as your country of residence, is how you claim a lower withholding rate (IRS). Without a valid treaty claim, the general rate on that kind of income is 30% (IRS).

Documents for owners living in the United Kingdom

Most of what goes into the filing comes from the LLC's own records. The parts that come from you, as an owner living in the United Kingdom, are short.

Item	For an owner in the United Kingdom
Identity	Passport and current home address
Tax ID	Your Unique Taxpayer Reference (UTR), the 10-digit number HMRC gives to anyone who files a tax return; the National Insurance number is the other number the UK treats as a tax identifier
Money in and out	Statements showing what you paid into the LLC and took out during the year, including amounts in pounds sterling
Company papers	Articles of organization and the IRS EIN letter

For a resident of the United Kingdom, this is usually your Unique Taxpayer Reference (UTR), the 10-digit number HMRC gives to anyone who files a tax return; the National Insurance number is the other number the UK treats as a tax identifier (OECD tax ID sheet).

The UK side of your LLC

UK founders often form a US LLC to sell to US customers, to run Amazon or Shopify stores aimed at the US market, or to hold a US contract that asks for a US entity.

The US view of the LLC does not decide how the United Kingdom sees it. Ask a tax adviser in the United Kingdom how the LLC and its profit are treated there; we prepare the US filings and share the figures your adviser needs.

Fees and next step

Owners in the United Kingdom are handled exactly like owners anywhere else: Form 5472 with the pro forma Form 1120, or the annual package for a single-member LLC, prepared and signed by Gurleen Kaur, CPA licensed in British Columbia and Washington State. Fees are on our Form 5472 filing service.

See our Form 5472 filing service, the annual compliance package and which state to form in.

Treaty and law references for owners in the United Kingdom

Plain-language summaries; follow the links for the official text. Article numbers are from the treaty text on irs.gov.

Treaty

The IRS lists the 2001 income tax treaty, signed July 24, 2001, amended by a protocol and exchange of notes listed for 2001. General effective date (IRS Table 3): treaty Jan. 1, 2004 (IRS treaty documents for United Kingdom; treaty text; IRS Table 3).
Article 4 (Residence), which decides who counts as a resident for treaty benefits.
Article 5 (Permanent Establishment), which defines a US permanent establishment.
Article 7 (Business Profits), under which business profits are taxed in the US only if attributable to a permanent establishment.
Article 10 (Dividends), on dividends.
Article 11 (Interest), on interest.
Article 12 (Royalties), on royalties.
Article 23 (Limitation on Benefits), which sets the tests a resident must meet to claim benefits.
Article 24 (Relief from Double Taxation), on relief from double taxation.
Treaty benefits for income earned through a fiscally transparent entity, such as a single-member LLC, are decided under section 894 and Treas. Reg. section 1.894-1(d) (IRS Pub 515, Form 8833).

US law

Form 5472: Internal Revenue Code section 6038A and Treas. Reg. section 1.6038A-1; final regulations T.D. 9796 treat a foreign-owned US disregarded entity as a corporation for this purpose (IRS Form 5472 instructions).
US trade or business and effectively connected income: Code sections 864 and 871 (IRS Pub 519).
Treaty disclosure: Code section 6114, Treas. Reg. section 301.6114-1, and the section 6712 penalty (IRS Form 8833).
BE-13: 15 CFR 801.7 (eCFR).

The tax law of the United Kingdom itself also applies to you; check it with a local adviser.

Owners in other countries

Every country page uses the same US rules with that country's treaty status and tax ID. See all of them on US LLC tax by country.

Common questions

Is Form 5472 required for an LLC owned from the United Kingdom with no income?

Yes, when there was a reportable transaction with you, such as funding the LLC. No income is needed. A missing or substantially incomplete form carries a US$25,000 penalty.

Which tax ID from the United Kingdom do you need from me?

Your Unique Taxpayer Reference (UTR), the 10-digit number HMRC gives to anyone who files a tax return; the National Insurance number is the other number the UK treats as a tax identifier. The IRS asks for the same foreign tax ID every year.

Does the United States have a tax treaty with the United Kingdom?

Yes. The United Kingdom is on the IRS list of US income tax treaties. The treaty can limit US tax on business profits to profits attributable to a US permanent establishment, a position disclosed on Form 8833, and lets you claim treaty rates on Form W-8BEN.

Do I need a Form 1040-NR as an LLC owner in the United Kingdom?

Usually only Form 5472 with the pro forma Form 1120 is filed. A Form 1040-NR is needed if the LLC has income effectively connected with a US trade or business, and the treaty may limit US tax to profits attributable to a US permanent establishment.

Sources

Every rule and figure on this page links to the IRS, CRA or other official source it comes from. Amounts change; we re-check them before each engagement.

Gurleen Kaur, CPA licensed in British Columbia and Washington State. Last updated November 11, 2026. This page is general information, not tax or legal advice for your situation.

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