Who needs a TRN
Overseas residents transacting certain business in Jamaica were required to have a Taxpayer Registration Number (TRN) with effect from 1st January 2013. Included in this category, but not limited to, are sellers and purchasers of property in Jamaica.
First applicants for TRNs need to complete an Application for Taxpayer Registration (Individuals) Form 1 which can be downloaded here. Individuals wishing to change their names (e.g. by marriage) or who have lost their TRNs are required to complete a TRN Supplemental Information (Individuals) Form which can be downloaded here.
TRN applications must be accompanied by a notarised copy of your passport or photocard driving licence by way of ID.
Notarising your IDs
You will need to make an appointment to visit a Notary Public for them to notarise your selected ID. You will need to take the following documents to your appointment:-
- Original ID
- Proof of address (i.e. bank statement or utility bill that should not be more than three months old).
As notarial fees vary from one Notary Public to another, it is advisable to shop around before making an appointment to have your ID notarised. Alternatively, you can also visit the Jamaica High Commission/Embassy/Consultate in whichever country you reside to have them notarise your ID.
Submitting your TRN application
The completed TRN application together with notarised ID should then be posted to:-
Tax Administration Jamaica (TAJ)
8-10 Ocean Boulevard
It is advisable to send your documents to Jamaica via a form of secure post that includes courier service.
Notification of your allocated TRN
Once your application has been processed by the TAJ, you will be notified via email or post of the unique 9-digit number that has been allocated to you. Details of the number should be kept in a safe place. As far as the physical TRN card is concerned, you can collect this in person when you visit Jamaica, or alternatively, you can arrange for someone to collect the TRN card on your behalf. The appointed person will be required to produce a notarised Letter of Authority from you granting them permission to collect the card on your behalf.
Get help to apply for a TRN
Services are available to UK residents (only) who prefer to have their applications handled much quicker than those submitted by individuals. There is a small handling fee for this service, which includes checking that all relevant sections of the application form have been completed correctly. For further information about the service for getting a Jamaica Taxpayer Registration Number contact Tropical Connections on 0845 222 1413, 07506 354902, or alternatively, you can send an email to firstname.lastname@example.org.
ALWAYS REMEMBER TO KEEP A COPY OF YOUR COMPLETED TRN APPLICATION FORM AND NOTARISED ID FOR RECORD PURPOSES.