W8-BEN and change of status

If you worked in the U.S. from 2004 to 2007, it is likely that you were a resident of the U.S. for tax purposes during this period. As soon as you changed from nonresident status to resident status you should have notified the bank of this change in status. The bank should have been reporting the interest earned on the account to the IRS on Form 1099 during this period. Now that you have moved back to the U.K. you are again a nonresident. If you were a resident during this period and are now a nonresident, you should not sign the affidavit.

Thanks for writing back - very helpful.

1 more question I forgot to write initially - there's a section called "supplement to the W-8BEN" (on the back) should I write here that I no longer live in the US and say when I left, or say anything else? The bank's instructions say that I should "provide a reasonable explanation supporting your claim of foreign status" in this section so I guess I have to write something. I did actually return to the UK to study, so I can provide proof of enrollment if necessary.

Many, many thanks.

It is difficult to provide more information without seeing the full supplement. If you were indeed a U.S. tax resident from 2004 to 2007, you may want to call the bank to let them know this and ask them how to proceed.