Unlike Series 1, 2 and 3 of Little Britain (2003) and the 2 part Christmas special Little Britain Abroad (2006). Little Britain USA (2008) was not given the M rating in New Zealand and was given the R16 rating due to its adult humour, graphic nudity, profanity and drug references. With Little Britain USA (2008), Matt Lucas and David Walliams wanted to push Little Britain USA to the extreme and make it more rude and more offensive than the first 3 seasons of Little Britain (2003).
The series was heavily censored in the United Kingdom broadcasts.
Before the writing process began, Matt Lucas and David Walliams took a trip to some American cities.