I heard back from Apple Finance: Hello, Since the App Store contracts are characterized as a "sales/commission" agreement, as opposed to a "royalty" agreement, there is no tax withholding for sales in the USA App and Book Stores. Please refer to “Tips for Completing W-8BEN-E” and the IRS instructions within iTunes/App Store Connect prior to completing the form. Since every company’s situation is unique, it is advised that you speak with your tax professional for assistance. Under our current model, application sales by non-U.S. developers or publishers on the App Store or Book Store are not subject to U.S. tax withholding or reporting. Therefore, completion of Part III - Claim of Tax Treaty Benefits, is not required in order to certify your foreign status. In addition, you are not required to provide a U.S. taxpayer identification number (TIN) in Part I (line 8) when when certifying foreign status. Thank you.   Finance Support Apple Media Services So it sounds like question 8, and entirety of 14 and 15 are to be left blank? Hope it's of use to someone here.

Apple Developer Support got back to me, and they said "We are unable to assist you with your tax forms, as we are not tax professionals. However, we have a specific contact from for questions regarding tax and banking set up." Link https://developer.apple.com/contact/finance/ I have made an enquiry to them and hopefully they can provide some assistance.

My UK accountant suggested i should choose “company with an item of income that meets active trade or business test” for 14b LOB, but she did say i should double check this as this is not in her area of expertises...

Thanks a lot Scotty for this! I made the same enquiry with Apple Connect support as well and am waiting to hear back. In the meantime I am working on trying to get the screenshots in place :) I will share what they say here when I do hear back.