We're planning to set up a new affiliate programme for our new web app, Resource Guru (http://resourceguruapp.com). I was just wondering if there are any tax implications for running an affiliate scheme? Can we just pay people without having to worry about their income tax? Regardless of where they are in the world? We're based in the UK. I seem to remember having to complete an IRS form when I signed up to a US-based affiliate programme a while ago.