If you live in the UK and you use US paid to surf schemes, win a competition on a US website, of get paid commission on referring other users, then you might be liable to pay US tax.

Currently I have only been charged this tax once, it was on the alladvantage w.o.w. scheme, a user I referred won a prize and in-line with their terms I also won. My prize had a 30% bite taken out of it by the US tax man :(

On reading into this little more at irs.gov I now understand that I am liable for 30% tax on other income from the US. If all income from the US is withheld at source (and you meet some other conditions too) then I understand there is no need to complete a US tax return (even if you are a UK citizen you might have to complete a US return depending on your circumstances even if you have never even been to the US)

If anyone has more information on this please mail - I am, as yet unsure if PTS schemes are taxable (I think they are?) If they are, and tax is not taken as source (withholding) then when i recieve payment from a US PTS scheme I guess it's time to get the tax forms out... :(