TIN exemption for clubs, societies, associations and Government owned property

About TIN exemptions

Not all clubs, societies and associations, also known as entities, require a tax identification number (TIN) for income tax purposes.

Revenue Jersey are aware of requests from banks for either confirmation of their TIN or an official letter confirming they do not hold one.

Concession M5 for clubs, societies and associations

Clubs, societies and associations are liable to tax on investment income, such as bank interest, rents and dividends.

A TIN will not be required if the entity falls under concession M5.

An entity falls under concession M5 if it does not receive investment income over £1,000 in any year of assessment. Assessments will not be raised, however, in any year of assessment in which the tax does not exceed £200.

Profits generated by entities trading with their own members do not constitute taxable income and any small profits derived from trading with non-members will be ignored for tax purposes.

Learn more about concessions and practices for tax.

If your entity falls under concession M5

If you think a club, society or association falls under this concession, email bustax@gov.je and provide the following details:​

• entity name
• correspondence address
• contact name
• written confirmation from you that your entity falls under concession M5

When we receive the above information, we will provide written confirmation that a TIN is not required.

If your entity does not fall under concession M5 

If a club, society or association does not fall under concession M5, you will need to register for corporate income tax.

To confirm that your entity does not fall under concession M5, email bustax@gov.je and include the following detail:

• entity name
• correspondence address
• contact name 
• written confirmation that your entity does not fall under concession M5
• written acknowledgement that you need to register for corporate income tax

Find our more details about corporate return online filing.

Changes in circumstances

If circumstances change and your entity no longer falls under concession M5, you must:

• register for a TIN
• submit a corporate tax return each year
  

Exemptions for Government owned property

Government owned property, in Jersey, is exempt from income tax by virtue of Article 115(c) of the Income Tax (Jer​sey) Law 1961.

If you have been requested to provide a TIN for a Government owned property, email bustax@gov.je​ with the name and address of the entity.

When we receive this, we will provide written confirmation that a TIN is not required.