W-8BEN-E for a UK company selling on Amazon.com
This article was created with AI assistance and has not been reviewed by a human editor. It is provided for general informational purposes only and does not constitute tax, legal, or financial advice.
A UK Ltd selling on Amazon.com answers the tax interview as a foreign corporation. The UK lines are the company box, the Companies House number and Article 7 under the LOB test in Article 23.
Three entries that are British
- Line 4: Corporation for a private company limited by shares. A PLC is Corporation because it is per se.
- Line 9b: the eight-digit company number. A CT UTR is an alternative some payers accept; it is not the VAT number.
- Line 15: Article 7(1), 0%, business profits, when Amazon asks for the treaty claim.
How a UK seller gives Amazon the form
The Tax Information Interview builds and e-signs the Ltd W-8. Upload or mail a signed PDF only if Amazon asks. A valid W-8 keeps the company off 1099-K; without it Amazon suspends selling privileges until the interview is done. Product sales carry no US withholding either way. It lasts until 31 December of the third year, then Amazon asks again. Status: Provided and Pending Validation. Our PDF lists fields. See the Amazon W-8BEN-E page.
Lines for a company on the UK register
The certificate of incorporation fixes the name. These rows are the ones a UK goods seller decides.
| Line | UK entry |
|---|---|
| Line 1 | The registered name, including “Ltd” or “PLC”, in Latin letters. |
| Line 4 | Corporation for a private company limited by shares. A public limited company is always Corporation: the United Kingdom, Public Limited Company, is per se under Treas. Reg. §301.7701-2(b)(8). |
| Line 5 | Active NFFE when the company sells goods and passive income and assets stay under half. A holding company that only receives dividends is Passive NFFE. |
| Line 9b | Company number from Companies House, normally eight digits. A 10-digit Corporation Tax UTR is an acceptable alternative. Neither is the VAT number. |
| Line 14a | United Kingdom, if the company is UK resident and claims the treaty. |
| Line 14b | Limitation on benefits, Article 23. An operating Ltd usually meets the active-trade-or-business test. |
| Line 15 | Article 7(1), 0%, business profits, when Amazon asks. No US permanent establishment means the profit is taxed in the UK. |
Ltd, PLC and partnerships
Limited liability is the US corporation test. A partnership, even a Scottish one with separate legal personality, is not this form.
- Ltd (limited by shares). Corporation. This is the usual Amazon seller. Line 1 uses the registered name, not a trading name.
- PLC. Always Corporation. Public Limited Company is on the per se list for the United Kingdom.
- LLP or general partnership. A partnership. The IRS instructions for Form W-8BEN-E say a foreign partnership files Form W-8IMY. The members document themselves.
A sole trader files W-8BEN, with the personal UTR, not a company number. Selling as a sole trader? Use W-8BEN
Company number, UTR and VAT
Company number
Eight digits, sometimes with a prefix for certain UK nations. This is the number on line 9b for almost every Ltd.
CT UTR
Ten digits from HMRC for Corporation Tax. Some withholding agents prefer it. Do not mix it up with the company’s VAT number, which starts with GB.
Personal UTR or NINO
The director’s self-assessment UTR and National Insurance number identify a person. They do not go on the company’s line 9b.
Pet supplies sitting in a US centre
Article 5(4)(a) and (b) of the US–UK treaty provide that a facility used solely to store, display or deliver goods, and a stock maintained solely for storage, display or delivery, are not a permanent establishment.
A Bristol Ltd can send pet supplies to Amazon FBA under that rule. The rule does not cover a warehouse the company leases itself, employees based in the United States, or an agent who habitually concludes contracts there. Those facts can be a permanent establishment. Article 7 then permits US tax on the profits attributable to it.
When Amazon asks for line 15, an operating Ltd states business profits, Article 7(1), 0%, and cites Article 5(4)(a) and (b) for the stock. Stock held in a UK fulfilment centre is a UK question, not a US permanent establishment, and it does not change line 15.
Corporation Tax still applies
Amazon.com profit of a UK-resident company is inside the Corporation Tax computation. A W-8 changes US withholding. It does not cancel the CT600.
Selling fees charged by a US Amazon company are services received from abroad. The Ltd accounts for UK VAT itself under the reverse charge in section 8 of the Value Added Tax Act 1994, rather than recovering a US sales tax that was never UK VAT. Corporation Tax is computed on the company’s worldwide profits, including the Amazon.com margin, and reported to HMRC on the CT600. The W-8 does not replace that return. HMRC assesses Corporation Tax on the company, not on the director.
Harbourline Pet Supplies Ltd, Bristol
Harbourline Pet Supplies Ltd packs leads, bowls and coats. It started on Amazon.co.uk, merchant fulfilled from Bristol, then switched the US range to FBA and booked cartons into fulfilment centres. The company has no US employees and no agent who can sign contracts for it.
Helen Crowe, director, selected Corporation, entered company number 13579246, claimed Article 23 on the active-trade test, and when the interview asked for the rate wrote Article 7(1), 0%, business profits. Amazon’s stored form is the interview. This PDF is the same answers, for the day Amazon asks you to upload or post a signed copy.
Article 5(4)(a) and (b) are why the US cartons are not a permanent establishment: Amazon only stores and delivers them. The profit is in the UK Corporation Tax return. The company, the address and the company number in the sample are fictional. Helen uses the registered office from Companies House on the address lines, not the Bristol trading name.
Sample: Harbourline Pet Supplies Ltd
Line 9b is a fictional company number. Line 15 is Article 7(1) at 0% for business profits.
Example only. Harbourline Pet Supplies Ltd, Bristol, is fictional.
Company number, Article 23, Article 7
Build the UK W-8BEN-EFor an organization
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Questions UK companies ask
Ltd or PLC — what is line 4?
Corporation for a private Ltd. A PLC is Corporation too, and it is per se, so you do not look for a partnership election. Line 1 is the registered name, not the shop name on the listing.
Company number or UTR on line 9b?
The Companies House number is the usual foreign TIN, eight digits. A 10-digit Corporation Tax UTR is an acceptable alternative. Do not enter the GB VAT number or the director’s National Insurance number.
Does FBA mean we need an EIN?
No. Leave line 8 blank when the Ltd has no US office, staff or dependent agent. Stock in Amazon’s building is covered by Article 5(4) as storage and delivery. It is not a reason to apply for a US employer number.
We already sell on Amazon.co.uk. Do we still complete the US interview?
Yes. The UK storefront is not US income reporting. Sales on Amazon.com still go through the Tax Information Interview. Amazon builds the W-8 there and signs it electronically.
We are an LLP. Same certificate?
No. A UK LLP is a partnership for US withholding. The IRS instructions for Form W-8BEN-E say a foreign partnership uses Form W-8IMY. Members provide their own forms.
Sources
Last checked: 7 October 2026