US-UK Tax

As a UK business selling to a US customer, do I complete a W-8BEN, a W-8BEN-E or a W-9?

Answered by Jordan Onraet-Wells, Founder & Chartered Tax Adviser (CTA). Published 17 August 2026. Last reviewed 17 August 2026.

The short answer

A UK limited company completes Form W-8BEN-E, the entity version; a UK sole trader or individual completes Form W-8BEN; and Form W-9 is only for US persons, so a UK business should not normally complete one at all. The W-8 series certifies to the US payer that you are not a US person and lets you claim rates under the US-UK tax treaty, instead of the default 30% withholding the US applies to certain US-source payments to foreign persons. The commonest reason a US customer rejects the form is being sent the wrong one for the trading structure, an individual form for a limited company or vice versa.

W-8BEN is for individuals and sole traders; W-8BEN-E is for entities such as a UK limited company; a W-9 is only for US persons, including US citizens and green-card holders.
By default the US withholds 30% on US-source income such as dividends and interest paid to a foreign person; a correctly completed W-8 form claims the treaty rate instead.
Under the treaty, US withholding on portfolio dividends is capped at 15% for a UK resident, and interest is generally taxable only in your country of residence, effectively 0% at source.
The form goes to the US payer or broker, not to the IRS, and should state your taxpayer identification number and the treaty article and rate claimed.
A W-8BEN is generally valid through the end of the third calendar year after you sign it, unless a change in circumstances makes it incorrect.

Which form matches which structure

The W-8 series exists so a US payer can establish that the payee is not a US person and apply the right withholding. Trade through a UK limited company and the company is the payee, so the entity form W-8BEN-E is correct; invoice personally as a sole trader and W-8BEN is correct. The W-9 is the certificate a US person gives, so completing one as a UK business misstates your status. US citizens and green-card holders are US persons wherever they live, which is why they complete a W-9 rather than a W-8 even from the UK; the distinction is covered in our US-UK tax treaty guide. Confirm your status before completing any form.

What the form actually does to your money

The form reduces source-country withholding; it does not decide your final tax bill. The US default is 30% withholding on US-source income such as dividends and interest paid to a foreign person. A correctly completed W-8 form, given to the US payer or broker with your taxpayer identification number and the treaty article claimed, cuts portfolio dividend withholding to 15% under Article 10, and interest is generally taxable only in the residence country under Article 11. The rest of your position still follows the treaty and UK rules: UK tax applies to the income with credit for any US tax properly withheld, claimed through double tax relief on the foreign pages of your Self Assessment return.

When the form keeps getting rejected

Stalled deals usually trace back to a mismatch: the wrong form for the structure, a missing taxpayer identification number, no treaty claim completed, or an expired form, since a W-8BEN generally runs only to the end of the third calendar year after signature. If the payment is genuinely business income rather than dividends or interest, the treaty position differs again, so it is worth confirming what the US customer is actually paying for before resubmitting. Horizon UK Tax Solutions handles the UK side of US-UK questions on fixed fees agreed upfront, and US filings are handled by our US partners, Enrolled Agents and CPAs whom we coordinate for you; book a free 30-minute clarity call at /book if a US customer is holding a payment over paperwork.

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Sources and further reading

This is general information for the 2026/27 UK tax year, not personal tax advice; speak to a Chartered Tax Adviser about your own position.

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