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Posted Tue, 18 Apr 2023 15:33:54 GMT by Ulvares
I make a website with affilate links from company from USA. To register to affilate program I need to fill tax form W-8BEN. I am pernament residental in UK. I know that is article 7 but I don't know paragraph. Also I'm not sure rate that is 0% or 5%? Did I need fill some forms to HMRC now or only on self assesment , If yes which one ? I need to know what I should write in this form : Special rates and conditions (if applicable—see instructions):*The beneficial owner is claiming the provisions of Article and paragraph of the treaty identified online 9 above to claim a ........ % rate of withholding on (specify type of income) Explain the additional conditions in the Article the beneficial owner meets to be eligible for the rate of withholding:........
Posted Wed, 26 Apr 2023 07:59:22 GMT by HMRC Admin 25
Hi Ulvares,

Article 4 of the UK/USA double taxation agreement, refers to residence. Article 7 of the UK/USA double taxation agreement, refers to business profits.  
Paragraph 1 advises that the business proftis of an enterprise in the UK, are taxable only in the UK, unless you have a permanent establishment in the USA.  
As the form 'W-8BEN' is a form belonging to the IRS, I regret that we are unable to advise how it should be completed.


Thank you. 

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