I run a Ltd company in the UK providing services to other businesses. I am the only shareholder and resident in the UK. A US business wants me to sign tax form W8-BEN-E before paying me. They say this is because they would otherwise have to withhold 30% in taxes. I have managed to fight through most of this form (with some very helpful advice from the DIT). However I am now stuck on question 14b, which is the "Limitations on Benefits". I need to choose an option there and I have no idea which one applies. The options are: Government Tax exempt pension trust or pension fund Other tax exempt organization Publicly traded corporation Subsidiary of a publicly traded corporation Company that meets the ownership and base erosion test Company that meets the derivative benefits test Company with an item of income that meets active trade or business test Favorable discretionary determination by the U.S. competent authority received Presumably it has to be one of the three "company that ..." ones. I tried to read the treaty to figure out which one is most applicable but the jungle of legalese is too much. My best guess would be the "active trade or business test" since I believe that just requires that I am running an active business (rather than an investment company), which would be the case. I am not sure about this though. I am really struggling to find any advice on this online. But surely there must be many other people in this situation. Does anybody here have any insight into this? Has anybody else dealt with this before?