Where to find your Employer PAYE reference and Accounts Office reference
On letters and returns
- Find the letter HMRC sent when you registered as an employer: it has both references. If an accountant registered you, the letter went to them.
- Check other letters from HMRC about PAYE, which show the references.
In your business tax account
- If you've enrolled for PAYE online, sign in to your HMRC business tax account to see your Accounts Office reference.
From your employer
- Employees: your employer's PAYE reference is on your P60. Your employer's payroll team can also tell you it.
From your accountant
- If an accountant or payroll bureau runs your payroll, they hold both references.
What it looks like
Employer PAYE reference: three digits, a forward slash, then up to 10 letters and numbers, like 123/AB456. Accounts Office reference: 13 characters, like 123PX00123456.
If you've lost it
- Check HMRC's registration letter and other PAYE letters, or your business tax account if you've enrolled for PAYE online.
- Ask your accountant or payroll provider.
- If you still can't find them, contact HMRC's employer helpline.
Two references, two jobs
The employer PAYE reference identifies you as an employer with HMRC. HMRC's services may call it 'Employer PAYE reference' or 'PAYE reference', and it's printed on your employees' P60s.
The Accounts Office reference is the one you quote when you pay. Use all 13 characters, without spaces, as the payment reference. A wrong reference can delay the payment or put it against a different tax bill.
Early and late payments
If you pay early or late, add 4 digits to the end of the Accounts Office reference. The first 2 are the last 2 digits of the year the tax year ends. The last 2 are the tax month the payment is for: month 01 runs from 6 April to 5 May. Quarterly payers use the month the quarter ends. HMRC's online payment service works these digits out for you.
PAYE is due by the 22nd of the next tax month if you pay electronically, or by the 19th if you post a cheque.
When the references arrive
You get the employer PAYE reference by letter after you register as an employer. Register before the first payday, but not more than 2 months before you start paying people.
CIS contractors need both references to verify subcontractors with HMRC.
Related
What else will you need?
- Where to find itFind your P60A P60 summarises the pay you received and the tax deducted in a tax year, from 6 April to 5 April.
- Where to find itFind your HMRC payment referenceEach tax has its own HMRC payment reference.
- Where to find itFind a CIS verification numberA CIS verification number is the reference HMRC gives a contractor when it verifies subcontractors before paying them.
- P11DP11D expenses and benefitsA P11D is the form an employer sends HMRC for each employee who had taxable expenses or benefits, such as a company car or an interest-free loan, that weren't taxed through payroll.
Rather we did it?
Countify can handle this for you, for a fixed fee agreed upfront.
Questions
Frequently asked questions.
What does an employer PAYE reference look like?
A 3-digit tax office number, a forward slash and then letters and numbers, like 123/AB456.
What does an Accounts Office reference look like?
It's 13 characters: three numbers, the letter P, another letter, then eight numbers, or seven numbers and an X. For example 123PX00123456.
I'm an employee. Where's my employer's PAYE reference?
On your P60. Your employer's payroll team can also tell you it.
Which reference do I use to pay HMRC?
The 13-character Accounts Office reference, without spaces, plus 4 digits if you're paying early or late.
Checked against GOV.UK on · Reviewed by Kamran Ishaq FCCA, Founder & CEO, on .
Sources: HMRC design patterns: employer PAYE reference (opens in a new tab) (HM Revenue & Customs); HMRC design patterns: Accounts Office reference (opens in a new tab) (HM Revenue & Customs); Pay employers' PAYE: pay using another payment method (opens in a new tab) (HM Revenue & Customs); Pay employers' PAYE: reference numbers for early and late payments (opens in a new tab) (HM Revenue & Customs); Pay employers' PAYE (opens in a new tab) (HM Revenue & Customs); Register as an employer (opens in a new tab) (HM Revenue & Customs); What you must do as a CIS contractor: verify subcontractors (opens in a new tab) (HM Revenue & Customs).
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