What is a TIN (Tax Identification Number)?

When you open a bank account overseas, the application form will ask for your TIN. TIN stands for Tax Identification Number. What you should enter depends on the country. This article explains the TIN for individuals and companies in Hong Kong, Japan, Thailand, the United States and the United Kingdom. For other countries, the OECD publishes TIN information for each jurisdiction: OECD – Tax Identification Numbers

Why do banks ask for a TIN?

Banks collect TINs because of the Common Reporting Standard (CRS). Under the CRS, a bank identifies which country each account holder is tax resident in. It then reports the account information automatically to that country's tax authority. The TIN lets the receiving tax authority identify the account holder.

For this reason, you enter the TIN of the country where you are tax resident. This is not necessarily the country where you are opening the account. For example, a Japanese tax resident opening an account in Hong Kong enters their Japanese My Number, not a Hong Kong number.

Hong Kong

• Individuals: The HKID number is the TIN. Include the letter prefix, but leave out the check digit brackets. For example, if your HKID is M012345(6), your TIN is M0123456.

• Companies: The first 8 digits of the Business Registration (BR) number are the TIN. For example, if the BR number is 12345678-000-05-26-9, the TIN is 12345678.

Japan

• Individuals: The TIN is the My Number (Individual Number), which has 12 digits.

• Companies: The TIN is the Corporate Number, which has 13 digits. Anyone can look up a Corporate Number on the National Tax Agency's Corporate Number Publication Site.

Thailand

Thai TINs have 13 digits for both individuals and companies.

• Individuals (Thai nationals): The 13-digit national ID number is the TIN. No separate application is needed.

• Individuals (foreigners): Foreigners who do not have a Thai national ID number apply to the Revenue Department for a TIN.

• Companies: The 13-digit juristic person registration number issued by the Department of Business Development (DBD) is the TIN.

United States

In the US, “TIN” is a general term that covers several numbers:

• Individuals: The Social Security Number (SSN), which has 9 digits (XXX-XX-XXXX).

• Individuals who cannot get an SSN: The Individual Taxpayer Identification Number (ITIN), which has 9 digits and always starts with 9. The IRS issues ITINs to people such as non-residents who have US tax filing obligations.

• Companies: The Employer Identification Number (EIN), which has 9 digits (XX-XXXXXXX). Companies normally have an EIN even if they have no employees.

The US does not participate in the CRS. It uses its own system, FATCA, instead. As a result, US citizens and US tax residents are asked to complete a Form W-9 and provide their SSN, even when they open an account in Hong Kong.

United Kingdom

The UK does not issue a number called a “TIN.” Two numbers are used as TINs instead:

• Individuals: The National Insurance Number (NINO). It has two letters, six digits and one final letter, for example QQ123456C.

• Companies and self-employed individuals: The Unique Taxpayer Reference (UTR), which has 10 digits. HMRC issues a UTR to individuals and entities that must file tax returns.

A common mistake is entering the Companies House registration number (CRN) as a company's TIN. The correct number is the UTR.

Summary table

Country	Individuals	Companies
Hong Kong	HKID number (without brackets)	First 8 digits of BR number
Japan	My Number (12 digits)	Corporate Number (13 digits)
Thailand	National ID number (13 digits); foreigners use a TIN issued by the Revenue Department	DBD registration number (13 digits)
United States	SSN or ITIN (9 digits)	EIN (9 digits)
United Kingdom	NINO	UTR (10 digits)

What if you don't have a TIN?

Do not leave the TIN field blank. This applies if your country of residence does not issue TINs, or if you have not received one yet. CRS self-certification forms include a section where you select the reason you cannot provide a TIN.

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