W-8BEN-E Form — UK–US Tax Treaty and 0% Withholding Tax for App Store Revenue

W-8BEN-E Form — UK–US Tax Treaty and 0% Withholding Tax for App Store Revenue

Hi everyone,

I’m trying to understand how to correctly complete the W-8BEN-E form in App Store Connect for a UK-registered limited company.

Specifically, I’m confused about how the UK–US Double Taxation Treaty applies to App Store subscription revenue and whether it’s possible to claim a 0% US withholding tax rate.

Has anyone with a UK limited company successfully completed this process?

I’d particularly appreciate clarification on:

• Which treaty article and paragraph should be selected?
• Is App Store subscription revenue treated as royalties or business profits for US tax purposes?
• Is a 0% withholding rate applicable, and under what conditions?
• Are there any specific sections of the W-8BEN-E form that require special attention?

I’ve already contacted Apple Finance Support but haven’t received a response yet.

Any advice or real-world experience would be greatly appreciated, especially from developers who have already gone through this process.

Thanks in advance!