Country guide

Guernsey

Guernsey uses functional TIN equivalents for CRS: the Social Insurance number for individuals, legacy UK or Jersey insurance numbers for a very small pre-1979 cohort, registry numbers or Revenue Service tax reference numbers for entities, and the literal value NOTIN for resident trusts.

GG GGY 11 TIN types Last reviewed 2026-05-14

TIN types

11 published formats. Open a type to see examples, structure details, and official sources.

Validate Guernsey TIN

Guernsey Social Insurance Number (SIN)

Current Individuals

Guernsey Revenue Service

Functional TIN for individuals under CRS; issued by the Guernsey Revenue Service at birth in the Bailiwick or when a person moves residence to Guernsey.

Details

Examples

GY 123456

Where to find it

On a Guernsey Health Benefit card, Social Security card, payslip, Revenue Service correspondence, or contribution records.

Common names

SIN Social Insurance number Social Security number GY number

Structure

1-2 Prefix Fixed Guernsey prefix.

4-9 Serial Sequential six-digit individual number.

Official source

oecd.org gov.gg my.gov.gg

UK National Insurance Number (accepted legacy)

Legacy Individuals

HM Revenue & Customs (HMRC) / Department for Work and Pensions (DWP)

Legacy identifier accepted only for the small pre-1979 group who retained a UK National Insurance number after moving permanently to Guernsey.

Details

Examples

AA 12 34 56 A

Where to find it

On UK payslips, P60s, letters about tax or benefits, and UK personal tax account records.

Common names

NINO National Insurance number

Structure

1-2 Prefix Two-letter UK NINO prefix.

4-11 Serial Six-digit serial number.

13 Suffix Final NINO suffix letter.

Official source

oecd.org gov.uk

Jersey Social Security Number (accepted legacy)

Legacy Individuals

Government of Jersey / Guernsey Revenue Service

Legacy identifier accepted only for the small pre-1979 group who retained a Jersey Social Security number after moving permanently to Guernsey.

Details

Examples

JY 123456 A

Common names

Jersey SSN Jersey Social Security number

Structure

1-2 Prefix Fixed Jersey prefix.

4-9 Serial Six-digit serial number.

11 Suffix Final letter.

Official source

oecd.org gov.je

Guernsey Company Registration Number

Current Entities

Guernsey Registry

Functional TIN for Guernsey-incorporated companies; the number is allocated by the Registrar on incorporation.

Details

Examples

123456 1

Where to find it

On the certificate of incorporation, Guernsey Registry record, or Guernsey Registry company search results.

Common names

Company number Company Registration Number

Official source

oecd.org guernseyregistry.com

Guernsey Company Tax Reference Number

Current Entities

Guernsey Revenue Service

Functional TIN for companies incorporated outside Guernsey but tax-resident in Guernsey.

Details

Examples

1C 123456

Where to find it

On Guernsey Revenue Service correspondence.

Common names

Company TRN Company tax reference

Structure

1 Leading digit Revenue Service tax-reference prefix digit.

2 Type letter Revenue Service reference letter.

4-9 Serial Six-digit core reference.

13 Suffix Optional final letter, if present.

Official source

oecd.org

Guernsey Partnership Registration Number

Current Entities

Guernsey Registry

Functional TIN for partnerships formed and registered in Guernsey.

Details

Examples

123456 1

Where to find it

On the relevant Guernsey Registry record, certificate, or statement of the register.

Common names

Partnership Registration Number

Official source

oecd.org guernseyregistry.com

Guernsey Partnership Tax Reference Number (TRN)

Current Entities

Guernsey Revenue Service

Functional TIN for partnerships formed outside Guernsey but tax-resident in Guernsey because their place of effective management is in Guernsey.

Details

Examples

1PP 123456

Where to find it

On Guernsey Revenue Service correspondence.

Common names

Partnership TRN Partnership tax reference

Structure

1 Leading digit Revenue Service tax-reference prefix digit.

2-3 Type letters Revenue Service partnership reference letters.

5-10 Serial Six-digit core reference.

14 Suffix Optional final letter, if present.

Official source

oecd.org

Guernsey Foundation Registration Number

Current Entities

Guernsey Foundations Registrar

Functional TIN for Guernsey foundations; the registration number is issued by the Guernsey Foundations Registrar.

Details

Examples

123 1

Where to find it

On the Guernsey Registry foundation record or registration documents.

Common names

Foundation Registration Number

Official source

oecd.org guernseyregistry.com

Guernsey Charity Registration Number

Current Entities

Guernsey Registry

Functional TIN for Guernsey charities, described in Guernsey CRS TIN guidance with the CH prefix.

Details

Examples

CH123

Where to find it

On the Guernsey Registry charity or NPO record, where public or login-accessible.

Common names

Charity Registration Number

Structure

1-2 Prefix Charity prefix used in Guernsey CRS TIN guidance.

3-5 Serial One to three digits.

Official source

oecd.org guernseyregistry.com

Guernsey NPO Registration Number

Current Entities

Guernsey Registry

Functional TIN for Guernsey non-profit organisations, described in Guernsey CRS TIN guidance with the NP prefix.

Details

Examples

NP123

Where to find it

On the Guernsey Registry charity or NPO record, where public or login-accessible.

Common names

NPO Registration Number Non-Profit Organisation Registration Number

Structure

1-2 Prefix NPO prefix used in Guernsey CRS TIN guidance.

3-5 Serial One to three digits.

Official source

oecd.org guernseyregistry.com

Guernsey Trust placeholder (NOTIN)

Current Entities

Guernsey Revenue Service

Reporting placeholder for Guernsey resident trusts where no TIN or functional equivalent is issued.

Details

Examples

NOTIN

Common names

NOTIN

Official source

oecd.org