If you’re a UK freelancer, contractor, agency, or a non-US company working with US clients, you’ll eventually hear: “Please send your W-9” or “We need a W-8BEN.” This can be confusing, especially if you’re not based in the US.
Here’s the clean rule:
W-9 is usually for US persons (US citizens, permanent residents/green card holders, US entities).
W-8BEN is usually for non-US individuals (like most UK freelancers/contractors).
W-8BEN-E is usually for non-US entities (like a UK limited company).
This guide explains what each form does, who fills it out, and how to avoid common mistakes that can trigger tax withholding or payment delays.
This is informational content, not tax advice. For complex situations (dual residency, US presence, US source income rules), consult a qualified tax professional.
1) Why US companies request these forms
US companies request W-forms to document:
Who you are (tax status)
Whether you are a US person or non-US person
Whether they need to issue you specific US tax reporting forms
Whether they must apply withholding tax on payments
These forms help the US payer understand what reporting and withholding obligations they have.
2) The biggest difference: US person vs non-US person
If you are a “US person”
You typically provide a W-9.
A “US person” can include:
US citizen
US permanent resident (green card holder)
US resident for tax purposes (substantial presence test)
US business entity (LLC, corporation, partnership)
If you are NOT a “US person”
You typically provide a W-8BEN (individual) or W-8BEN-E (entity).
Most UK freelancers and UK companies are non-US persons.
3) W-9 explained (Who uses it, why it matters)
What W-9 is for
A W-9 is a request for:
your legal name (or business name)
your tax classification (individual, corporation, partnership, etc.)
your US taxpayer identification number (SSN/ITIN/EIN)
certification that the info is correct
Who should complete a W-9
You should complete a W-9 if you are:
a US citizen or US resident for tax purposes, OR
a US business entity
What happens after a W-9
US payers may use your W-9 information to issue forms like 1099-NEC (commonly for contractor payments), depending on their internal accounting and payment type.
4) W-8BEN explained (for non-US individuals)
What W-8BEN is for
W-8BEN certifies that you are:
not a US person, and
potentially eligible for treaty benefits (depending on the income type and rules)
Who should complete a W-8BEN
You should complete W-8BEN if you are:
an individual (not a company), AND
you are not a US person (example: UK citizen living/working in the UK)
Key benefit: helps avoid automatic withholding (when applicable)
If a US payer doesn’t have valid documentation, they may default to withholding in some cases. A properly completed W-8BEN helps prevent messy payment holds and tax confusion.
5) W-8BEN-E explained (for non-US companies)
If you provide services through a UK limited company, the US client will often request W-8BEN-E (not W-8BEN).
W-8BEN-E is for:
non-US entities (companies)
documenting foreign status and entity classification
Common example:
You’re “John Smith Ltd” in the UK → W-8BEN-E is usually the correct form.
6) Quick decision table: Which form do I fill?
You are a:
UK freelancer (individual / sole trader) → usually W-8BEN
UK Limited Company → usually W-8BEN-E
US citizen living in the UK → usually W-9 (still US person)
US LLC / US corporation → W-9
Non-US person but living in the US long enough to be US tax resident → may be W-9 (depends on tax residency rules)
When unsure, the deciding factor is typically US tax person status, not where your clients are.
7) Common mistakes (and how to avoid them)
Mistake 1: Sending W-9 as a UK person
Many UK contractors mistakenly send W-9 because the client asked by default. If you’re not a US person, W-9 is usually not appropriate.
Fix: Ask: “Am I a US person?” If no → W-8BEN (individual) or W-8BEN-E (company).
Mistake 2: Using W-8BEN when you’re trading as a company
If you’re invoicing from a limited company but send W-8BEN (individual), clients may reject it.
Fix: UK Ltd → W-8BEN-E.
Mistake 3: Name mismatch with invoices/bank account
Clients may delay payment if:
your payment name doesn’t match your legal name/entity name, or
your form uses a different name than the invoice header
Fix: Ensure your W-form name matches your invoice / contract / payment beneficiary.
Mistake 4: Not completing the “foreign tax identifying number” (if applicable)
Some clients expect a foreign tax number (for UK individuals, typically NINO; for UK companies, company registration and tax references). Requirements vary.
Fix: Add your relevant identifiers if you have them and if the form section applies.
Mistake 5: Claiming treaty benefits incorrectly
Treaty benefits can be technical. Incorrect claims may cause onboarding issues or compliance review.
Fix: If you’re unsure, complete the form without a treaty claim and seek professional advice for the correct section.
8) Does filling W-8BEN or W-9 mean you pay US tax?
Not automatically.
These forms mainly determine:
how the US payer treats you for reporting/withholding
whether they should apply withholding in relevant scenarios
Actual tax liability depends on:
your tax residency and status
the type of income
where the work is performed
treaty provisions and other factors
So think of W-forms as paperwork that prevents payment and compliance issues, not a guarantee of tax owed.
9) FAQ
Can a UK person ever need to submit a W-9?
Yes—if they are a US person (e.g., US citizen, green card holder, or US tax resident). UK location does not override US person status.
If I’m a UK contractor working remotely for a US company, do I use W-8BEN?
Usually yes (as an individual). If you’re invoicing as a company, usually W-8BEN-E.
How often do I need to update W-8BEN?
Typically, clients request an updated form every few years or when your circumstances change (name, address, entity type, residency).
