US withholding
The right withholding form, with the treaty claim made correctly.
If you are not a US person but receive US-source income — dividends, interest, royalties, platform or licensing payments — the payer will usually ask for a Form W-8BEN (individuals) or W-8BEN-E (companies). Completed correctly with a US–UK treaty claim, it reduces the default 30% withholding on many income types. Completed incorrectly, tax is over-withheld and difficult to recover.
Who this is for
- UK residents with US brokerage accounts, US royalties or US platform income
- UK companies invoicing US customers who are asked for a W-8BEN-E
- UK residents who have been over-withheld and need a US return to reclaim
What we prepare
- Form selection
- W-8BEN, W-8BEN-E, W-8ECI or W-9, depending on your status; getting this wrong is the most common error.
- Treaty claim
- The correct article and rate for your income type, and the limitation-on-benefits test for companies.
- Foreign TIN and UK UTR
- What to enter so the form is not rejected.
- Reclaims
- Where tax has already been over-withheld, a Form 1040-NR to recover it where that is possible.
What we do not do
A W-8BEN is a certification you sign about your own status. We prepare it with you and explain each entry; we do not sign it for you, and we do not give investment advice about the underlying holdings.
Process
How it works
- 01
Enquiry
What income you receive, from whom, and whether you are an individual or a company.
- 02
Written quote
Fixed for the form and the explanation.
- 03
Preparation
Completed form and a short note explaining each entry and the treaty claim.
- 04
You sign and submit
To the payer or platform that requested it.
FAQ
Questions we are asked
How long is a W-8BEN valid?
Generally until the end of the third calendar year after the year it is signed, unless your circumstances change.
I am a US citizen living in the UK. Do I use a W-8BEN?
No. US citizens are US persons and provide a Form W-9. Giving a W-8BEN as a US citizen is incorrect and can cause problems later.
Written by the US UK Expat Tax advisory team. Last reviewed 7 November 2026
Primary sources checked
General information, not personal tax advice. Rules and thresholds change; we confirm the position for your facts before any work.
Get started
Tell us your situation
Where you live, which years are involved, what has been filed, and every source of income in each country. We reply by email within two working days with what is needed and a written fee. No free consultations, and no work starts before you have the quote.