1. Form and register
UK Ltd incorporated in 24–48 hours, London registered office, Corporation Tax registration, year end aligned to your group. Company formation
United States
Setting up a UK subsidiary from the United States
US companies usually arrive with a signed UK customer or a first UK hire, and a CFO who wants the entity to disappear into the group’s existing processes. That is what we build for.
What changes for US businesses
Five things we handle differently for you
01
Structure: a UK Ltd owned by the US parent
A private limited company owned 100% by your Delaware C-corp (or LLC) is the standard. A UK Ltd is an “eligible entity” for US tax, so your US advisers can make a check-the-box election on Form 8832 to treat it as disregarded if that suits the group; a UK plc cannot. We coordinate incorporation timing with that election.
02
Tax: treaty, GILTI and no dividend withholding
UK corporation tax is 25% (19% on small profits, thresholds shared across the worldwide group, so most US subsidiaries pay 25%). The UK charges no withholding tax on dividends to the US parent. Your US advisers handle Form 5471 and GILTI; we give them a UK tax computation in a format that drops straight in.
03
Year end and reporting
We set the UK financial year to 31 December to match yours, close the books monthly, and can map UK FRS 102 accounts to your US GAAP chart of accounts for consolidation.
04
People: the totalization agreement
The US–UK social security agreement lets US employees seconded to the UK stay on US social security for up to five years with a certificate of coverage. Local UK hires go on UK payroll with auto-enrolment pensions. Employer National Insurance is 15% above a small threshold — budget for it.
05
Banking
Revolut Business onboards US-resident directors online where eligible and gives you GBP and USD accounts side by side; traditional UK banks are supported where you qualify. Approval cannot be guaranteed.
The route
What we do, in order
2. Bank and VAT
Revolut Business account set-up, VAT and EORI where needed, intercompany agreement in writing. Bank account · VAT
3. Run and report
Monthly Xero bookkeeping, payroll, quarterly VAT, annual accounts and CT600, every deadline tracked. Packages from £750 a month
Common questions from United States
Your FAQs answered
Should we use an employer of record instead of a UK entity?
For one hire and no UK sales, an EOR is faster. Once you are contracting with UK customers, hiring more than a couple of people, or want the UK P&L inside the group, a subsidiary is cleaner and usually cheaper within a year.
Do we need a UK-resident director?
No. UK law has no residency requirement. A US officer can be the sole director, verified remotely with Companies House.
Will the UK subsidiary need an audit?
It depends on the worldwide group, not the UK company. If the group exceeds two of £15m turnover, £7.5m balance sheet and 50 employees, the UK company needs an audit even if it is small. We check this at set-up.
Can the UK company invoice in USD?
Yes. Invoices can be in any currency; the books and tax returns are kept in GBP.
Fixed quote
Get a fixed quote for your US group’s UK company
Tell us where the parent company is and what the UK operation has to do. You’ll get a written fixed fee — set-up and the first year’s running costs — within one UK working day.
No obligationAnswered by an accountantFee agreed before work starts
Peter Allen — Director, City SolutionAnswers these personally. More than a decade running UK books for founders who aren’t in the UK.
General information about UK company law and tax for businesses based in United States; not advice for your circumstances. Home-country tax and regulatory points are outlined so you can brief your local advisers — they, not we, confirm them. Bank account opening is subject to eligibility; approval cannot be guaranteed.