Where to find your HMRC payment reference
In your personal tax account
- Self Assessment: sign in to your HMRC online account to see your 11-character reference.
In your business tax account
- Corporation Tax: in the company's HMRC online account, choose 'view Corporation Tax statement', then 'accounting periods', and select the period you're paying.
- VAT: your VAT number is in your VAT online account.
- PAYE: your Accounts Office reference is in your account if you've enrolled for PAYE online.
On letters and returns
- Self Assessment: on your paying-in slip, if you get paper statements.
- Corporation Tax: on the notice to deliver your Company Tax Return and on HMRC reminders.
- VAT: on your VAT registration certificate. Surcharge and penalty references are on HMRC's letter.
- PAYE: on the letter HMRC sent when you registered as an employer.
What it looks like
Self Assessment: a 10-digit UTR followed by K. Corporation Tax: 17 characters, different for each accounting period. VAT: the 9-digit VAT number. PAYE: the 13-character Accounts Office reference.
If you've lost it
- Sign in to your HMRC online account: each tax's reference is there once you're registered for it.
- If a payment went in under the wrong reference, contact the HMRC helpline for that tax (Self Assessment, Corporation Tax or VAT general enquiries, or the employer helpline) and ask for it to be moved.
Self Assessment
Your payment reference is 11 characters: your 10-digit UTR followed by the letter K. It's in your HMRC online account, and on your paying-in slip if you get paper statements.
Corporation Tax
Use the 17-character payment reference for the accounting period you're paying. It changes with each accounting period, so if you've saved HMRC as a payee, update the reference your bank remembers. Penalties use the reference for the accounting period they relate to.
VAT
Use your 9-digit VAT registration number, without spaces. A surcharge or penalty uses a 14-character reference starting with X, which is on the letter HMRC sent you.
PAYE for employers
Use your 13-character Accounts Office reference, without spaces. For an early or late payment add 4 digits: the last 2 digits of the year the tax year ends, then the tax month (01 is 6 April to 5 May). HMRC's online payment service adds them for you.
If you use the wrong reference
HMRC says a payment with the wrong reference may be delayed, or used to pay a different tax bill you owe. Check the reference before every payment.
Related
What else will you need?
- Where to find itFind your UTRYour Unique Taxpayer Reference (UTR) is a 10-digit number HMRC gives you when you register for Self Assessment or set up a limited company.
- Where to find itFind your company UTRA company's Unique Taxpayer Reference (UTR) is a 10-digit number HMRC gives a limited company for Corporation Tax once it's set up.
- Where to find itFind your VAT numberA UK VAT registration number is a 9-digit number HMRC sends by post when you register for VAT.
- Where to find itFind your employer PAYE referenceEmployers have two HMRC references.
Rather we did it?
Countify can handle this for you, for a fixed fee agreed upfront.
Questions
Frequently asked questions.
Is my Self Assessment payment reference just my UTR?
Almost. It's your 10-digit UTR followed by the letter K, 11 characters in all.
Why does my Corporation Tax reference keep changing?
Each accounting period has its own 17-character reference, so you use a different one each time you pay a new period's bill.
What's the VAT payment reference?
Your 9-digit VAT registration number, without spaces. Surcharges and penalties use a separate reference starting with X.
I paid with the wrong reference. What now?
Contact the HMRC helpline for that tax and ask for the payment to be moved to the right bill.
Checked against GOV.UK on · Reviewed by Kamran Ishaq FCCA, Founder & CEO, on .
Sources: Pay your Self Assessment tax bill: bank details (opens in a new tab) (HM Revenue & Customs); Pay your Corporation Tax bill: bank details (opens in a new tab) (HM Revenue & Customs); Pay your VAT bill: pay using another payment method (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).
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