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Isle of Man

The Isle of Man uses Tax Reference Numbers for individuals, companies, trusts, foundations and partnerships that have to submit an Isle of Man tax return. Individuals may also use a National Insurance Number as a TIN.

IM IMN 4 TIN types Last reviewed 2026-05-14

TIN types

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

Validate Isle of Man TIN
Isle of Man Tax Reference Number (Individuals)
Current Individuals

Isle of Man Treasury - Income Tax Division

Tax reference allocated to an individual who has to submit an Isle of Man tax return.

Details
Examples
H111111-11
Where to find it

On official documents or letters issued by the Income Tax Division, such as an Income Tax Return or Assessment Notice.

Common names
TRN Tax Reference Number
Structure
1 Prefix H identifies an individual tax reference.
2-7 Core number Six-digit tax reference body.
9-10 Suffix Optional two-digit suffix.
Official source
oecd.org gov.im
Isle of Man Tax Reference Number (Companies)
Current Entities

Isle of Man Treasury - Income Tax Division

Tax reference allocated to a company, including a limited liability company, that has to submit an Isle of Man tax return.

Details
Examples
C333333-33 C222222
Where to find it

On official documents or letters issued by the Income Tax Division and when enrolling for company tax services.

Common names
TRN Tax Reference Number Company Reference Number
Structure
1 Prefix C identifies a company tax reference.
2-7 Core number Six-digit tax reference body.
9-10 Suffix Optional two-digit suffix.
Official source
oecd.org services.gov.im
Isle of Man Tax Reference Number (Trusts, Foundations and Partnerships)
Current Entities

Isle of Man Treasury - Income Tax Division

Tax reference allocated to a trust, foundation or partnership, including a limited liability partnership, that has to submit an Isle of Man tax return.

Details
Examples
X555555-55
Where to find it

On official documents or letters issued by the Income Tax Division, such as tax returns and assessment notices.

Common names
TRN Tax Reference Number
Structure
1 Prefix X identifies a trust, foundation or partnership tax reference.
2-7 Core number Six-digit tax reference body.
9-10 Suffix Optional two-digit suffix.
Official source
oecd.org
National Insurance Number (NINO)
Current Individuals

Isle of Man Treasury - Income Tax Division / HM Revenue & Customs (HMRC) / Department for Work and Pensions (DWP)

Personal National Insurance number used by individuals in the Isle of Man; Isle of Man-issued NINOs start with MA, and UK-issued NINOs may also be used in the Isle of Man where applicable.

Details
Examples
MA999999A
Where to find it

On official documents and letters issued by the Income Tax Division or Social Security Division, including the National Insurance Number card.

Common names
NINO National Insurance Number
Structure
1-2 Prefix Two-letter prefix; Isle of Man-issued numbers start with MA, while accepted UK-issued numbers use UK NINO prefix rules.
3-8 Serial Six-digit serial number.
9 Suffix Final letter retained as part of the identifier.
Official source
oecd.org gov.im gov.uk