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Natural Persons: Ireland Issues Tins, Which Are Not Reported On Official Documents of Identification. The Number

Ireland issues two main types of tax identification numbers (TINs) - Personal Public Service Numbers (PPS Nos) for natural persons, and Tax Reference Numbers (TRNs) for non-natural persons like companies and partnerships. PPS Nos are automatically issued at birth or upon work registration, while TRNs must be applied for after tax registration. Ireland also issues CHY Numbers for charitable non-profit entities. More information on TINs can be found from the Revenue Commissioners or on their website.

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75 views4 pages

Natural Persons: Ireland Issues Tins, Which Are Not Reported On Official Documents of Identification. The Number

Ireland issues two main types of tax identification numbers (TINs) - Personal Public Service Numbers (PPS Nos) for natural persons, and Tax Reference Numbers (TRNs) for non-natural persons like companies and partnerships. PPS Nos are automatically issued at birth or upon work registration, while TRNs must be applied for after tax registration. Ireland also issues CHY Numbers for charitable non-profit entities. More information on TINs can be found from the Revenue Commissioners or on their website.

Uploaded by

Puneet Verma
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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Ireland - Information on Tax Identification Numbers

Section I – TIN Description

Natural Persons: Ireland issues TINs, which are not reported on official documents of identification. The number
used to identify taxpayers is the Personal Public Service Number (PPS No). This number is issued by the
Department of Social Protection but is also used by the Revenue Commissioners to identify taxpayers.

PPS-numbers are issued automatically on birth registration for children born in the country. Anyone
else must make application at an office of the Department of Social Protection. Once issued, a PPS
number is never changed.

Non Natural Persons: Ireland issues two types of TINs to non natural persons – Tax Reference
Numbers (TRNs) and CHY Numbers.

A TRN is issued by the Revenue Commissioners when a non-natural person registers for tax, and is
subsequently used by the Revenue Commissioners to identify those taxpayers. Non-natural persons can
be Companies, Partnerships, Trusts, and Unincorporated Bodies and a TRN is not reported on official
documents of identification.

CHY Numbers are issued by the Revenue Commissioners to eligible bodies who qualify for a
charitable tax exemption in accordance with Section 207 TCA 1997. Exemptions are granted under
four broad headings: Advancement of Education; Advancement of Religion; Relief of Poverty and Benefit to
the Community.

Additional information on the mandatory issuance of Tax Identification Numbers (TINs)

Question 1 – Does your jurisdiction automatically issue TINs to all residents for tax purposes?

Yes Yes
Individuals Entities
No No

Question 2a – If you answered no to Question 1 with respect to individuals, describe those


instances where individuals are not being automatically issued a TIN.

The Department of Social Protection automatically issues a TIN to all individuals born in Ireland. Individuals
born in Ireland during or after 1971, or who started work in Ireland after April 1979 will have been
automatically issued with a TIN.

Question 2b – If you answered no to Question 1 with respect to Entities (as defined by the CRS),
describe those instances where Entities are not being automatically issued a TIN.

No, entities, i.e. companies, partnerships, trusts and unincorporated bodies, are not automatically issued a TIN.
At present TINs are issued to Entities only when they contact the Revenue Commissioners to register
themselves, typically by completing a TR1 or TR2 form.
(Recent developments in the area of registration of companies will alter this process somewhat in that Revenue
will take a more active role. From June 2016 Revenue will contact incorporated companies who have not
engaged with the Revenue Commissioners and will direct those companies who have never traded and do not
intend to trade to back to the Company Registration Office (CRO). Remaining companies will be directed to
engage with Revenue.)
Section II – TIN Structure

Format Examples TRN (both natural and non natural persons): 1234567T

or 1497955KA

Explanation: 7 digits + either 1 or 2 letters.

Comment: There can be one or two letters at the end of the digit sequence and there is no
restriction on the letters used.

Format Example CHY Number (only non natural persons): CHY 1234

Explanation: The l ett ers CHY followed by between 1 and 5 digits.

Section III – Where to find TINs


Tax Reference Numbers (TRNs)
TRNs are not reported on official documents of identification. Taxpayers are informed of their TRN
following registration and they can be found on the tax return form e.g.

TRN of company here

Taxpayer informed of TRN following


registration

PPS No / TIN of Natural person


Section IV – TIN information on the domestic website

Information on TRN: www.welfare.ie for natural persons only. Not available for non natural persons
TRN online check: Not available

Information on CHY Numbers:


A list of bodies who have been granted a charitable tax exemption and their associated CHY Number is
available on the Revenue Website at: http://www.revenue.ie/en/about/publications/charities_alpha.xls

Section V – Contact point for further information

Contact for TRN: Revenue Commissioners,


Planning Division,
1st floor,
Bishop’s Square,
Redmond Hill,
Dublin 2,
D02 TD99,
Ireland.

Contact for CHY Numbers:Revenue Commissioners,


Collector-General’s Division,
Charities Section,
Government Offices,
Nenagh,
Co. Tipperary.
Tel: +353 67 63377 LoCall: 1890 666333

Section VI – Legal Notice

The material above on the Irish TIN produced by Ireland is subject to Government of Ireland
copyright, according to the Copyright and Related Rights Acts 2000. Authorisation to reproduce such
material must be obtained from the copyright holders concerned.

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