Currently Being ModeratedOct 15, 2013 1:39 AM (in response to gritzildino)
"Although you can browse the iTunes Store in any country without being signed in, you can only purchase content from the iTunes Store for your own country. This is enforced via the billing address associated with your credit card or other payment method that you use with the iTunes Store, rather than your actual geographic location."
Currently Being ModeratedOct 15, 2013 10:22 AM (in response to gritzildino)
You will not be able to create an account in the UK iTunes Store unless you are physically located there and have a UK-issued payment method, either a UK credit card or a UK prepaid iTunes card along with a UK mailing address. If you fulfill both criteria, then you can either create a new account with a new Apple ID, or you can change your existing US account to the UK.