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Jersey TIN number guide

Social Security Number​

In Jersey, there is no issuance of Tax Identification Numbers (TINs) for individuals in the traditional sense. However, concerning the Common Reporting Standard (CRS), it is essential to recognize the social security number as the de facto TIN for compliance and reporting purposes. Social security numbers in Jersey are individually unique and remain unaffected by personal circumstances. Issued by the Social Security Department, these numbers are assigned at birth or upon first arrival in Jersey, accompanied by valid photographic identification.

Primarily utilized for social security contributions and benefits acquisition, social security numbers are also a prerequisite for registering with health practitioners. It's important to note that, at present, these numbers are not employed as identifiers for any other tax-related purposes in Jersey

Format

Social security numbers begin with two letters, usually JY, followed by six digits and a letter: A, B, C or D, for example, JY123456A.

Tax Reference Number​

The TIN for entities is the entity’s 'tax reference number', issued by the office of the Comptroller of Taxes, which sits within Jersey’s Department of Treasury and Resources. The tax reference number is used for the purpose of assessing and collecting income tax. Entities that are exempt from income tax, such as charities, may not have been issued with a tax reference number. Non-residents will only be issued with a tax reference number if they receive taxable income with a Jersey source.

Format

Tax Reference Number takes the format of two letters followed by up to five digits, for example CC00000. Tax reference numbers for companies will commence with the letter C, for partnerships with the letters D or E, and for other entities with the letter E.

Frequently Asked Questions​

Does Jersey's 0% corporate tax rate mean a company has no compliance obligations?​

No — and this is the most common and costly misconception. While the general Jersey corporate tax rate is 0% under the zero-ten regime, companies carrying on "relevant activities" (holding, finance and leasing, intellectual property, fund management, shipping, headquarters, and distribution/service centre businesses) must separately satisfy the Economic Substance Test under the Taxation (Companies – Economic Substance) (Jersey) Law 2019. [1] A company fails this test if its board meetings are not held in Jersey with a quorum physically present, if Core Income Generating Activities are performed outside the island, or if adequate employees and expenditure are not maintained locally. First-period failure carries a penalty of up to £10,000; a repeat failure in the following period raises this to £100,000, and persistent non-compliance can result in the company being struck off the register. Revenue Jersey also reports failing companies to the tax authorities in the jurisdictions of their beneficial owners. [2]

I run an overseas e-commerce business selling goods to Jersey consumers. When must I register for Jersey GST?​

From 1 July 2023, any overseas retailer or online marketplace dispatching goods from outside Jersey to non-business Jersey consumers must register for Jersey GST (5%) once annual turnover from those sales reaches or is expected to reach £300,000. [3] Critically, liability accrues from the moment the threshold is breached — regardless of whether you have actually registered — so back-charging GST on already-completed sales can become a serious cash-flow problem. Facilitating marketplaces (such as aggregator platforms) are treated as the deemed supplier for GST purposes and bear the registration obligation in place of the underlying merchant. To register, you must first obtain a Jersey TIN from Revenue Jersey and then complete the online form at one.gov.je. Purely digital services supplied by non-residents remain outside scope under the reverse-charge mechanism, as long as the Jersey customer is a registered business. [4]

My bank or financial institution in Jersey is asking for my TIN for CRS reporting. What exactly is reported and to which countries?​

Jersey is a participating jurisdiction under the OECD Common Reporting Standard (CRS) and is required by law to automatically exchange financial account information with more than 100 partner jurisdictions annually. [5] For CRS purposes, Jersey financial institutions collect and report to the Comptroller of Taxes: account holder name, address, jurisdiction of tax residence, TIN (the 10-digit Revenue Jersey number, or social security number for individuals), account balance, and annual income or proceeds. The Comptroller then forwards this to the relevant foreign tax authority by 30 June of each year. From 1 January 2026, the upgraded CRS v2.0 standard also brings crypto-asset accounts within scope via the Crypto-Asset Reporting Framework. Structures deliberately engineered to avoid CRS reporting (opaque offshore arrangements) must be disclosed to Revenue Jersey within 30 days under the Mandatory Disclosure Rules enacted in September 2020. [6]

Jersey is not part of the UK or EU — does that mean a non-resident company can hold Jersey property or trade without registering for Jersey income tax?​

No. Jersey exercises independent taxing rights on Jersey-source income regardless of where the recipient is established. Non-resident companies receiving Jersey rental income or property development profits are assessed to income tax at 20%, the same rate as applies to Jersey-resident individuals on property income. [7] Non-residents only receive a Jersey tax reference number if they have taxable Jersey-source income, but the obligation to file arises from the moment that income is received — the absence of a reference number is not a defence against late-filing penalties. Additionally, because Jersey sits outside the EU VAT area and outside the UK customs union post-Brexit, goods entering Jersey from the UK or EU are subject to Jersey Customs duties and GST at the point of importation; there is no automatic mutual recognition of VAT registration between Jersey and either the UK or EU. [8]

What beneficial ownership information must a Jersey company or partnership disclose to the JFSC, and is it publicly accessible?​

Jersey entities registered with the Jersey Financial Services Commission must maintain accurate beneficial ownership records and report them to the JFSC's central register. Entities must submit the full name, date of birth, nationality, and address of every individual who ultimately owns or controls more than 25% of the entity, or who otherwise exercises control. [9] Updates must be notified to the JFSC within 21 days of any change; failure without reasonable excuse is a criminal offence. Providing false or misleading information carries a potential prison term of up to seven years. The register itself is not publicly accessible — as of April 2026, Jersey has not legislated for public access and access is restricted to law enforcement, regulators, and regulated financial institutions performing customer due-diligence checks. A further consultation on widening access is ongoing, meaning the privacy position could change, which is a material consideration for any offshore structure relying on register confidentiality. [10]

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