Your employer’s PAYE reference number is a short code HMRC uses to identify a payroll scheme. It looks like 123/AB456: three digits for the HMRC tax office that manages the scheme, a forward slash, then between one and ten letters and numbers unique to that employer.1HM Revenue & Customs. Employer PAYE Reference – HMRC Patterns for Services If you’re an employee, the fastest places to find it are your P60, your P45, sometimes your payslip, or your HMRC Personal Tax Account. If you’re the employer, it’s on the original letter HMRC sent when you registered your scheme, on any coding notices HMRC has sent since, and inside PAYE Online.
What the Reference Identifies
The reference points to the employer’s payroll scheme, not to you as an individual. Your own record within that scheme is tracked through your National Insurance number, which is why the PAYE reference changes with every employer you work for while your NI number stays the same for life.2Low Incomes Tax Reform Group. Confused by All the Different Reference Numbers in the UK Tax System?
Where Employees Can Find It
On Your P60 or P45
The most reliable place is on the official tax documents your employer gives you. Your P60, which summarises your pay and deductions for the tax year, shows the PAYE reference near the top next to the employer’s name and address. Your P45, issued when you leave a job, displays it in the top section of each part of the form.3Low Incomes Tax Reform Group. How to Find Your Employer PAYE Reference
The catch: P60s only arrive after the end of the tax year, and a P45 only appears when you leave. If you’ve just started a job and don’t have either yet, you’ll need another route.
On Your Payslip (Sometimes)
Many payslips show the PAYE reference near the top with the other employer details. But employers aren’t legally required to include it, so don’t be surprised if yours doesn’t.3Low Incomes Tax Reform Group. How to Find Your Employer PAYE Reference If it’s missing, check any payroll correspondence you’ve had from your employer, such as a welcome letter or contract that mentions tax arrangements.
In Your HMRC Personal Tax Account
You can pull the reference up online without any paperwork. Sign in to your HMRC Personal Tax Account on GOV.UK, select the Pay As You Earn (PAYE) tile, and look under your PAYE Income Tax history. Each employment listed shows the employer’s PAYE reference alongside their name.3Low Incomes Tax Reform Group. How to Find Your Employer PAYE Reference This is usually the quickest option if you don’t have documents to hand.
Asking Your Employer or HMRC
If none of the above works, ask your employer’s payroll department or accountant. Failing that, HMRC’s Employers helpline can confirm the reference for any employer linked to your tax record once you’ve verified your identity.
Where Employers Can Find It
When you first register as an employer, HMRC posts you a letter containing your new PAYE reference. Keep that letter somewhere safe; it’s the original source and the quickest proof if the number is ever disputed.4GOV.UK. Register as an Employer It also appears on the P6 and P9 coding notices HMRC sends throughout the year.5GOV.UK. Payroll Information to Report to HMRC
Online, the reference is visible when you sign in to PAYE Online for Employers through your HMRC Business Tax Account. Any payroll software connected to your HMRC account will also have it stored.
It Is Not the Same as the Accounts Office Reference
This trips up a lot of employers. The PAYE reference and the Accounts Office reference are two different numbers, and you need both. The Accounts Office reference is 13 characters, in a format like 123PX00123456, and it’s what you quote when you actually pay HMRC the tax and National Insurance you owe.6HM Revenue & Customs. Accounts Office Reference
The PAYE reference (the shorter code with the slash) identifies the scheme when you file payroll reports. Both references must appear on every Full Payment Submission and Employer Payment Summary you send to HMRC.5GOV.UK. Payroll Information to Report to HMRC Mixing them up is one of the most common payroll errors, and it can leave payments sitting unallocated on HMRC’s systems.
When You’ll Need It
Employees typically need the PAYE reference when starting a new job that asks for previous employer details, when claiming a tax refund, when filing Self Assessment, or when calling HMRC about a tax code query. The adviser will ask for it early in the call because it pulls up the full scheme record on their system.
Employers need it every time they run payroll. Full Payment Submissions and Employer Payment Summaries both require the reference split into its two parts: the three-digit office number and the employer reference after the slash.5GOV.UK. Payroll Information to Report to HMRC Getting either part wrong can mean the submission doesn’t match your scheme, which HMRC may treat as a missed return.