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A .co.uk domain for email shouldn't be and usually isn't taken to be your location is in the UK. Kobo uses two things:
1) Country set in the Payment Settings. This seems to over-ride everything.
2) Assumption about country from IP address. Actually this is stupid and should be illegal, so-called geolocation.
The IP address geolocation only seems to apply if you are not logged in.
If the country has a single national sales tax or VAT rate, then no address is needed, just Country. The USA needs zip code and state at least, because of local sales tax.
Log out and log in, check your location under Payment Details. Unlike Amazon, Kobo doesn't really care where you are as long as the details make sense for tax and payment method.
The email address is irrelevant.
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