US Tax Form W8-BEN TIN Number

pennypincher3562

Hi

I am filling out the US W8-BEN tax form, and it's asking me for the following:

'Foreign (non-U.S.) income tax identification number (TIN)'

Do I put my NI number in the above, or something else?

Thanks in advance.

TheCyclingProgrammer

When I filled one of these in years ago, I had to apply to the IRS for an EIN (I was applying on behalf of my Ltd company).

According to this, if you're in the UK you no longer need a TIN, you can use your NI number:
https://www.beaufortsecurities.com/w-8ben-form-t-85

tiger_eyes

Is it definitely your NI number now? Your tax number would normally be your UTR, your Unique Tax Reference number. That's how I filled out the W8-BEN, although I also had to add my EIN from the IRS.

pennypincher3562

tiger_eyes wrote: »

Is it definitely your NI number now? Your tax number would normally be your UTR, your Unique Tax Reference number. That's how I filled out the W8-BEN, although I also had to add my EIN from the IRS.

I just found this page on a legal website that seems to suggest that the new W8-BEN will take your NI number:

http://www.lexology.com/library/detail.aspx?g=db123b2e-ac71-49ad-b6e1-ddf04a70f7da

TheCyclingProgrammer

tiger_eyes wrote: »

Is it definitely your NI number now? Your tax number would normally be your UTR, your Unique Tax Reference number. That's how I filled out the W8-BEN, although I also had to add my EIN from the IRS.

AFAIK not everyone has a UTR. Everyone should have a NI number.

Cook_County

It would also be your ITIN if you needed an ITIN:
https://www.irs.gov/individuals/acceptance-agents-united-kingdom

Voyager2002

pennypincher3562 wrote: »

Hi

I am filling out the US W8-BEN tax form, and it's asking me for the following:

'Foreign (non-U.S.) income tax identification number (TIN)'

Do I put my NI number in the above, or something else?

Thanks in advance.

I have always used my NI number.

Obviously the whole point of the form is to declare that you are tax-resident somewhere other than the USA. In case they need to check up on you, they would want to make enquiries with the tax authorities where you say you are resident, and if they contact HMRC then your NINO is the reference number.