Notice to Investors

Currency Election for CREST Holders

The ability to elect USD or GBP currency is now available to CREST Holders.  The default for CREST Holders is GBP.  If you would like to elect USD, please make that election directly in CREST.  If for some reason you are unable to do so, this form may be filled out and sent per the instructions.

Download Currency Election Form here.

Tax Documentation

In accordance with a letter provided to shareholders by Link, certain IRS forms are required to be completed as soon as possible.

One of the IRS forms listed below must be completed by person/s within your entity/organisation with appropriate knowledge and signed by a suitably authorised person(s). If you decide another IRS form is more appropriate, please provide it instead.

If the correct documentation is not provided, including any additional information that might be relevant, the default rate of 30% will still apply to payments.

  1. Form W-8BEN-E – titled ‘Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities)’. This is usually for non-individuals not resident in the US.

Form W-8BEN-E and instructions can be found at:                     W-8BEN-E  Form                      W-8BEN-E  Instructions


  1. Form W-9 – titled ‘Request for Taxpayer Identification Number and Certification’.
    If your mailing address is outside the US it is possible you are a non-US branch of a US entity and accordingly you need to consider whether a form W-9 is required. This is because FATCA, unlike the withholding tax rules, requires an exemption code for a non-US branch of a US entity.

Form W-9 and instructions can be found at:                             W-9  Form                               W-9  Form Instructions


  1. Form W-8IMY – titled ‘Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding and Reporting’. Typically, the Intermediary is the parent company of the shareholder nominee, and not the nominee.
    Also, you must adhere to the requirements in the box below including the specific guidance on withholding statements.

Form W-8IMY and instructions can be found at:          W-8IMY  Form (Foreign Intermediaries)          W-8IMY  Instructions (Foreign Intermediaries)

Response and the form(s) can be scanned and sent to:

Or by post to: Post Room, Link Group, Central Square, 29 Wellington Street, Leeds, LS1 4DL, United Kingdom.