A W-8BEN form certifies to the US tax authorities that a non-US individual is a foreign person, helping to reduce or avoid US withholding tax.
When it is used
UK individuals receiving US-source income, such as dividends or royalties, often complete a W-8BEN to claim treaty benefits and reduce withholding.
Tax rules depend on individual circumstances and can change. This glossary is general information rather than personalised tax advice.