UK: TIN (Tax Identification Number) UTR needed or NINO ok?

Question

I'm a UK resident and British citizen, always in PAYE jobs, and who's never even seen a tax return. I'm opening up an account in an EU country, for a pitiful amount of money and it wants a TIN (Tax Identification Number). I have become confused by the documentation provided by HMRC, EU, etc as to what I need to supply. Only the bank can do this definitively, I suppose, but they're rather old-fashioned and everything is done the slow way. So I want to give a good stab at getting this right first time around.
Of course I have a well-used NINO (National Insurance Number). I don't have a UTR: I think that's a tax return thing.

various documents identify NINO and/or UTRs as TINs. Which is the case? One? The other? Both?
other documents suggest they are Quasi-TINs. What on earch does that mean? Does it count as a TIN when a bank asks me for a TIN?

Michael Harvey · Answer

My advice: ask the bank if your UK NINO is acceptable for the TIN.
The European Commission Tax Information Numbers Country Sheet for the United Kingdom says

"The United Kingdom does not issue TINs in a strict sense, but it does
have two TIN-like numbers, which are not reported on official
documents of identification: 1. The most recent quasi TIN is the
unique taxpayer reference (UTR) [...] 2. The other reference number
widely used in the UK, and which is perhaps more familiar, is the
National Insurance Number (NINO)."

EU TIN sheet (UK)
A firm of lawyers in Alicante, Spain, catering for English-speakers, expats, etc, says

Lately, we have been witnessing a new requirement from the Spanish
banks, which is the TIN number. [...] It is used by the
administrations of the different countries to assign a number to the
citizen that allows perfect identification for tax purposes.[...] Many
times, this number can be the same National Insurance Number (NINO in
UK), or the number that appears on the tax returns of taxpayers in
their countries of origin (UTR).

TIN (spanishsolicitors.com)

UK: TIN (Tax Identification Number) UTR needed or NINO ok?

One Answer

Add your own answers!

Ask a Question