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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
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National Insurance Numbers (NINOs): Special Cases: NINOs issued in the Channel Islands

NINOs allocated in the Channel Islands have a JY or GY prefix, according to where they were issued. If the number was issued in Jersey the prefix is JY, and if it was allocated in Guernsey it is GY. These numbers are not valid in the UK unless the customer already has a fully NIRS-maintained UK NI account (see NIM39115). Otherwise, customers arriving from the Channel Islands and requesting a NINO will need to satisfy the criteria of working or claiming benefit before being able to apply to Job Centre Plus for a UK NINO (see NIM39325).