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Affiliate website and US tax

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I'm based in the UK and have an affiliate website targeting UK buyers. However, I'm currently duplicating the site to target US buyers so creating a US edition which will be on a .com domain (which should be OK as long as you set geographical targeting correctly in search console).

Anyhow, since it's targeting the US and will have US affiliate links only (to US retailers) will I have any tax exposure to US revenue? Can anyone advise on the tax situation - and has anyone had experience of doing something similar?

Thanks :)
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