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
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.
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.
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