Form W-8BEN (November 2012)

Form W-8BENForm W-8BEN Revision

The form is being revised as from 17th July 2012 to come into effect in December 2012. In reality, only the certification clause has changed. Although the new version is readily available, it should not be used until it actually comes into force.

A new Form W-8BEN-E should also coming into force in December 2012 which will apply to entities as listed on the Form, basically companies and trusts that own US shares. The Form requires much more comprehensive disclosure of the workings of the company or trust that owns the shares.

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