taxuk-foundershmrc
HMRC and US LLCs: The Opaque Entity Tax Trap (2026)
HMRC has listed the US LLC as opaque since 1997, and since 2023 denies credit for US tax a member pays on their share. A June 2026 consultation may change that. What UK founders with US LLCs face now.
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entity-structureuk-foundersus-llc
Forming a US LLC from the UK: Complete Guide (2026)
HMRC now treats US LLCs as 'opaque' entities. UK residents face a tax trap most formation guides skip. Here is the full compliance picture.
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