⚡ QUICK ANSWER
The US-UK tax treaty (Article 12) gives UK residents 0% withholding on royalties — Amazon KDP, YouTube AdSense, software licensing, patents, and all other royalty income. Interest is also 0%. Dividends are 15% (portfolio) or 5% (corporate). Without an ITIN and Form W-8BEN, the IRS takes 30% by default. Get your ITIN for $99 through an IRS CAA — 7–11 weeks, no passport mailing.
🇬🇧 US-UK Tax Treaty — Your Withholding Rates
0%
Royalties
(KDP, YouTube, patents)
0%
Interest
(US bank accounts)
15%
Dividends
(US stocks, ETFs)
US-UK Tax Treaty — Full Withholding Rate Table
The US-UK income tax treaty was signed on 24 July 2001 and is one of the most comprehensive tax treaties the United States has ever negotiated. It is the only major treaty that reduces royalty withholding all the way to zero.
| Income Type |
US Default Rate |
UK Treaty Rate |
Saving on £20,000/year |
| Royalties — KDP, YouTube, software, patents, copyright |
30% |
0% |
Save £6,000/year |
| Interest — US savings accounts, bonds |
30% |
0% |
Save £6,000/year |
| Dividends — portfolio investors (under 10% shareholding) |
30% |
15% |
Save £3,000/year |
| Dividends — companies holding ≥10% US voting stock |
30% |
5% |
Save £5,000/year |
| Business profits — Amazon FBA, no UK physical presence |
Withholding risk |
0% |
Full exemption |
| FIRPTA — US property sale |
15% at closing |
File 1040-NR to recover overpaid |
Recover thousands |
ℹ️ Note on National Insurance Number vs ITIN
Some platforms (Amazon KDP, Upwork) now accept a UK National Insurance number as your "foreign tax identification number" on Form W-8BEN. However, if you need to file Form 1040-NR (to recover over-withheld tax), deal with FIRPTA, or own a US LLC, you specifically need a US ITIN. When in doubt, get the ITIN — it works on every platform, every time.
Who in the UK Needs a US ITIN?
- Amazon KDP authors — receive book royalties from Amazon.com (0% with ITIN + W-8BEN)
- YouTube creators — earn AdSense from US viewers (0% with W-8BEN treaty claim)
- Merch by Amazon sellers — print-on-demand royalties (0% under treaty)
- US property investors — selling or renting US real estate (FIRPTA withholding + 1040-NR)
- Amazon FBA sellers — completing Amazon's tax interview (W-8BEN) before receiving payments
- US stock investors — receiving dividends from US brokerages (15% treaty rate vs 30%)
- Software developers / SaaS founders — receiving US licensing or royalty payments
- US LLC owners — Form 5472 filing requirement for foreign-owned US single-member LLCs
- Musicians and artists — receiving performance royalties, sync fees, or streaming income from US sources
Stop Paying 30% — You Owe Zero on Royalties
UK residents get 0% IRS withholding on royalties and interest under the US-UK treaty. Get your ITIN and claim it.
Apply for Your ITIN — $99 →
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✅ No Passport Mailing
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Amazon KDP — 0% Withholding for UK Authors
The United Kingdom is Amazon KDP's second-largest market after the United States. Thousands of British self-published authors earn royalties from Amazon.com — and every one of them should be paying 0% IRS withholding, not 30%.
How Amazon KDP Handles UK Authors
Amazon requires all KDP authors to complete a US tax identity interview. You will be asked to submit Form W-8BEN confirming your UK residency and tax treaty claim. Once accepted:
- Amazon applies 0% withholding on all US royalties going forward
- Your Form 1042-S at year-end will show 0% withheld
- No further IRS filing is required if you have no other US filing obligation
💰 KDP Royalties — Before vs After ITIN
UK author earns $5,000/year in Amazon.com royalties — without ITIN
Loses $1,500 to IRS (30%)
Same author with ITIN + W-8BEN treaty claim
Keeps 100% — 0% withheld
UK author earns $30,000/year — without ITIN
Loses $9,000/year to IRS
Same author with ITIN + W-8BEN
Saves $9,000/year — every year
What if Amazon Already Withheld 30%?
If Amazon has already withheld tax from your royalties, you can recover it. File Form 1040-NR (US Non-Resident Alien Tax Return) with the IRS, which requires your ITIN. The IRS will refund the over-withheld amount, typically within 6 months of filing. ITIN Plus can get you the ITIN — you will then need a US tax professional to file the 1040-NR.
British YouTubers — 0% IRS Withholding on US AdSense
Google classifies AdSense earnings from US viewers as royalties under US tax law. Without a valid W-8BEN, Google withholds 30% from all US-source AdSense revenue. British YouTubers are entitled to 0% withholding under Article 12 of the US-UK treaty.
Steps to Set Up W-8BEN on Google AdSense
- Go to AdSense → Payments → Manage payment profile → US tax info
- Click Manage → select W-8BEN (individual)
- Enter your ITIN (or UK National Insurance number as foreign TIN)
- Under Treaty benefits: select United Kingdom → Article 12 → 0% rate on royalties
- Sign and submit — Google reviews within 1–5 business days
- Once approved, all future US AdSense payments carry 0% withholding
💡 Already had tax withheld by Google? Check your AdSense payment history for any "US withholding" deductions. If Google withheld 30% before your W-8BEN was on file, you can recover it by filing Form 1040-NR. You need an ITIN to do this. Keep all your 1042-S forms from Google — they are your evidence for the refund claim.
UK Investors Selling US Property — FIRPTA & Your ITIN
The UK is consistently one of the top 5 foreign buyers of US real estate. When a UK resident sells US property, the IRS requires the buyer's solicitor to withhold 15% of the gross sale price under FIRPTA (Foreign Investment in Real Property Tax Act) — regardless of whether you made a profit.
Example: Selling a Florida Condo
A British investor sells a Miami condo for $500,000. FIRPTA withholding = $75,000 (15%). Their actual US capital gains tax liability after allowable deductions might be only $30,000. The difference — $45,000 — is refunded by the IRS after filing Form 1040-NR. That filing requires an ITIN.
FIRPTA Withholding Certificate (Form 8288-B)
If you apply for a FIRPTA withholding certificate before closing, you can reduce the amount withheld at the time of sale to match your actual estimated tax liability. This avoids tying up $75,000 in an IRS refund queue. The certificate application (Form 8288-B) requires your ITIN and must be submitted well before the closing date.
Selling US Property? You Need an ITIN.
FIRPTA withholding is 15% of the sale price. Recover the overpayment with Form 1040-NR — which requires a US ITIN. Apply now before your closing date.
Get My ITIN — $99 →
✅ FIRPTA applications welcome
✅ 7–11 week processing
✅ IRS Authorized CAA
How to Apply for a US ITIN from the UK — Step by Step
Apply through an IRS Certified Acceptance Agent (CAA). This is the fastest method and means you never mail your original UK passport to the IRS in the United States.
1
Apply Online at itinplus.com
Click Apply Now. Enter your details and select your ITIN reason. Takes 3 minutes from anywhere in the UK — London, Manchester, Edinburgh, anywhere.
2
Upload Your UK Passport
Upload a clear photo of your valid UK passport via the secure portal. Also upload your supporting document — Amazon 1042-S, US property sale contract, or a US payer letter.
3
CAA Certifies Your Identity
Our IRS Certified Acceptance Agent certifies your UK passport. No posting to the IRS. No queuing at a US Embassy. Fully remote.
4
We File Form W-7 with the IRS
We prepare and submit your complete W-7 application directly to the IRS. You receive confirmation when it is sent.
5
Receive Your ITIN by Post
The IRS mails your ITIN assignment letter (Notice CP565) to your UK address in 7–11 weeks. We keep you updated throughout.
How to Fill Form W-8BEN as a UK Resident
Once you have your ITIN, here is exactly how to complete Form W-8BEN to claim your 0% treaty rate on royalties:
Form W-8BEN — UK Resident Field Guide
Line 1Your full legal name (as it appears on your UK passport)
Line 2Country of citizenship: United Kingdom
Line 3Your UK home address (permanent residence)
Line 5Your US ITIN (format: 9XX-XX-XXXX)
Line 6aYour UK National Insurance number (foreign TIN)
Line 9Country for treaty: United Kingdom
Line 10Article: 12 | Withholding rate: 0% | Income type: Royalties
Submit this completed form to each US payer separately — Amazon KDP, Google AdSense, Upwork, your US brokerage, etc. Each platform is a separate payer and each requires its own W-8BEN. A completed W-8BEN is valid for 3 years.
What Documents Do UK Residents Need?
Your valid UK passport is the primary document. It proves both identity and foreign status for the IRS and is the only standalone document acceptable for ITIN applications.
You also need a supporting document showing your reason for applying:
- Amazon 1042-S — showing royalties paid and tax withheld from your KDP/Merch/FBA account
- Google AdSense 1042-S — showing YouTube withholding
- US property sale contract or Form 8288 — for FIRPTA applicants (apply early — before closing)
- US payer letter — a letter on company letterhead confirming they pay you US-source income
- LLC formation documents + EIN letter — if applying for Form 5472 compliance
Price Comparison — ITIN Services for UK Residents 2026
| Provider |
Price |
IRS CAA? |
Passport Mailing? |
| ITIN Plus |
$99 Lowest Price |
✅ Yes |
❌ No |
| ITINSERVICES.com |
$160 +61% |
✅ Yes |
❌ No |
| ein-itin.com |
$245 +148% |
✅ Yes |
❌ No |
| UK accountants (ITIN add-on) |
£200–£500+ |
Rarely |
Often required |
UK Residents — Get Your ITIN for $99
0% royalties. 0% interest. The best treaty in the world. Get your ITIN and claim every penny.
Apply Now — $99 →
✅ UK passport accepted
✅ No US Embassy visit
✅ Treaty claim included
IP
Written and reviewed by ITIN Plus — IRS Certified Acceptance Agent
This guide is based on the US-UK income tax convention (signed 24 July 2001), IRS Form W-7 and W-8BEN instructions, and current IRS withholding regulations. Treaty provisions can change — verify at IRS.gov before filing. This is general information, not legal or tax advice.
Last reviewed: August 23, 2026
Primary IRS & Treaty Sources
Frequently Asked Questions — ITIN for UK Residents
Do UK residents need a US ITIN?
Yes — if you earn US-source income from royalties (Amazon KDP, YouTube, Merch), own US property, invest in US stocks, sell on Amazon, or own a US LLC. An ITIN allows you to claim the US-UK treaty's 0% rate on royalties and 0% on interest via Form W-8BEN.
What is the US-UK tax treaty rate on royalties?
0%. Under Article 12 of the US-UK income tax treaty, royalties paid to UK residents carry zero IRS withholding. This covers Amazon KDP book royalties, YouTube AdSense from US viewers, Merch by Amazon royalties, software licensing, patents, and other intellectual property income from US sources. This is the most generous royalty rate in any US tax treaty.
Can I use my National Insurance number instead of an ITIN on W-8BEN?
Sometimes. Amazon KDP and some other platforms now accept a UK National Insurance number as the foreign TIN on Form W-8BEN. However, an ITIN is required to file Form 1040-NR (to recover over-withheld tax), for FIRPTA compliance, for US LLC Form 5472 filings, and on platforms that specifically require a US tax ID. If you have any of these needs, get the ITIN.
How long does it take to get a US ITIN from the UK?
7–11 weeks. Applying through an IRS Certified Acceptance Agent like ITIN Plus is the fastest route — your application goes directly to the IRS and you never queue at a US Embassy or post your original passport internationally.
Do British YouTubers need a US ITIN?
Yes. Submit Form W-8BEN with your ITIN (or National Insurance number) to Google AdSense. Claim the UK treaty under Article 12 for 0% withholding on royalties. Without a valid W-8BEN, Google withholds 30% from all US-source AdSense revenue.
What is FIRPTA and why do UK property investors need an ITIN?
FIRPTA (Foreign Investment in Real Property Tax Act) requires the buyer to withhold 15% of the gross sale price when a foreign person sells US real estate. UK sellers need an ITIN to file Form 1040-NR and recover any over-withheld FIRPTA amounts. They can also apply for a FIRPTA withholding certificate (Form 8288-B) before closing to reduce the amount withheld at the time of sale.
How much does an ITIN cost for UK residents?
ITIN Plus charges $99 — the lowest available price for a full IRS Certified Acceptance Agent service. This includes CAA certification, Form W-7 preparation, and IRS submission. No passport mailing. No hidden fees. Competitors and UK accountants charge £200–£500+.
Can UK Amazon FBA sellers get an ITIN?
Yes. UK Amazon FBA sellers need to complete Amazon's tax identity interview (Form W-8BEN). Business profits from selling on Amazon with no US office or employees are generally 0% under the treaty's business profits article. An ITIN makes this documentation clean and permanent.