Guernsey TIN number guide
Social Insurance number
Social Insurance number is issued only to individuals at birth or on attaining recidency by the Guernsey Revenue Service. It also performs the equivalent function of a tax identification number.
Consisting of six digits preceded by GY, such as GYXXXXXX (where 'X' represents a digit from 0 to 9), the Tax Identification Number (TIN) format in Grenada is a vital element for tax identification purposes. The numbers are usually issued sequentially.
In certain instances, primarily before 1979 and the digitization of records, individuals relocating permanently to Guernsey from the UK or Jersey were granted permission to keep their original UK/Jersey Insurance Numbers. Although this category is quite small, Financial Institutions should recognize it as a potentially legitimate Tax Identification Number (TIN) for Guernsey-related purposes
UK National Insurance Number (NINO)
A UK National Insurance Number (NINO) consists of two letters, followed by six numbers, and concludes with a final letter, always being A, B, C, or D. For instance, the format is QQ 12 34 56 A.
Jersey Social Security Number
A Jersey Social Security Number is composed of six digits preceded by "JY" and concludes with a final letter. For example, the format is JY 123456 A
Company Registration Number
For businesses registered in Guernsey, the Tax Identification Number (TIN) corresponds to the Company Registration Number provided by the Guernsey Registry. These registration numbers commence from "1" and progress sequentially. The number itself ranges from one to six digits, such as X to XXXXXX, where X denotes a digit between 0 and 9.
Official database - Company Search
Foreign Entities For companies with tax residency in Guernsey but not incorporated locally, the Tax Identification Number (TIN) is the Guernsey tax reference number issued by the Guernsey Revenue Service. The TIN format typically consists of a single digit followed by a letter and then six digits. In many cases, there may be an additional letter suffix, exemplified as 1C 123456 / O.
Partnerships Registered in Guernsey: For partnerships formed and registered in Guernsey, the Tax Identification Number (TIN) corresponds to the Partnership Registration Number issued by the Guernsey Registry. You can find more details on the Guernsey Registry website.
Partnerships Registered Outside of Guernsey: In the case of partnerships registered outside of Guernsey but tax-resident in the jurisdiction due to effective management, the TIN is the Tax Reference Number (TRN) issued by the Guernsey Revenue Service. The TRN format typically includes a single digit followed by two letters and then six digits. It may also be followed by a letter suffix, for instance, 1PP 123456 / F.
Foundations: For Guernsey Foundations, the TIN is the Foundation Registration Number provided by the Guernsey Foundations Registrar. Registration numbers commence at "1" and increase sequentially. The number is a concise sequence of one to three digits, such as X, XX, or XXX, where X represents a number between 0 and 9.
Charities: The TIN for Guernsey Charities is the registration number issued by the Guernsey Charities Register. The charity registration number consists of one to three digits following the prefix 'CH' (i.e., CHX, CHXX, CHXXX).
Non-Profit Organizations (NPO): Non-Profit Organization registration numbers consist of one to three digits following the prefix "NP" (i.e., NPX, NPXX, NPXXX).
Trusts: Guernsey resident trusts do not receive Tax Identification Numbers (TINs) or functional equivalents. For Guernsey Trusts, the TIN should be reported as "NOTIN."
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