UK/ US Tax Treaty

  • If you earn money as a UK citizen paid to you by a US company, you will be taxed by the IRS independently of any tax coming from HMRC.
    • At the time of writing (18/1/22) as far as I can work out, I think this means you pay 15% instead of 30%
  • You will be asked to fill in form W-8BEN
    • Guidance here
    • The main thing to know is that “your country’s tax identifying number” for field 6a is your NINO