A PAYE reference is the number HMRC uses to identify an employer's payroll scheme. The employer PAYE reference has two parts: a 3-digit HMRC office number, a slash, and then a combination of letters and numbers, for example 123/AB45678 (an illustration of the format). It is different from the 13-character Accounts Office reference (format 123PA00012345), which is the reference you use when paying HMRC. Employers find both on the letter HMRC sends after registration. Employees can find their employer's PAYE reference on their P60.
The two references side by side
HMRC issues both references when you register as an employer, and they do different jobs:
| Employer PAYE reference | Accounts Office reference | |
|---|---|---|
| Format | 3-digit office number, slash, then letters and numbers | 13 characters, for example 123PA00012345 |
| Main use | Identifies the payroll scheme on reports, forms and claims | Payment reference for PAYE and National Insurance |
| Where it appears | Registration letter; office number also on P6 and P9 coding notices; P60 | Registration letter; HMRC online account if enrolled for PAYE Online |
Both go into payroll software. HMRC's guidance on running payroll says "You'll need to enter your PAYE reference and Accounts Office reference in your software" before sending a Full Payment Submission.
How the employer PAYE reference is built
HMRC's PAYE Manual defines the employer reference as the numbers and letters "used by HMRC to identify an employer for the purposes of PAYE regulations". It is always prefixed by a 3-digit office number. Since April 2000 new references have been generated by HMRC's system. The part after the office number is up to 7 characters. A system-allocated reference follows the pattern Aznnnnn: a sequential letter (not the employer's initial), a system character, then 5 digits.
On HMRC's payroll field specifications the two parts are reported separately: the "HMRC office number" (the 3 digits) and the "Employer PAYE reference", described as "the letters and numbers after the slash".
How the Accounts Office reference is built
The Accounts Office reference is made up of the 3-digit office number, the letter P, a check character and a register number. It is 13 characters long and must be entered without spaces when you pay. Some payments need extra digits on the end:
- Early or late PAYE payments. Add 4 digits: the last two digits of the tax year the payment is for, then the tax month number (01 for 6 April to 5 May, up to 12 for 6 March to 5 April);
- Class 1A National Insurance. Use a 17-character reference: the Accounts Office reference, the tax year being paid for and "13". HMRC's example is 123PA000123452413 for 2023/24;
- PAYE penalties. Do not use the Accounts Office reference at all. Use the 14-character reference starting with X from the penalty notice.
Worked example: a monthly payer paying late for the month 6 September to 5 October 2026 is paying for month 06 of the tax year ending in 2027, so the suffix is 2706. HMRC's online payment service works these digits out for you. The rules are in our guide on how to pay PAYE.
Where you will be asked for it
As an employer, the employer PAYE reference appears on most dealings with HMRC about payroll:
- Enrolling for PAYE Online. If you registered by phone or post, you need both references from the registration letter to enrol;
- Employment Allowance. If you have more than one employer PAYE reference, you can claim the allowance against only one payroll;
- Apprenticeship Levy. Levy returns are made against a PAYE reference, and the annual allowance is allocated between references;
- Annual payment schemes. To pay HMRC annually, you contact the employer helpline with your 13-character Accounts Office reference.
As an employee, you are most often asked for your employer's PAYE reference when dealing with your own tax. HMRC's postal refund claim asks for "your employer PAYE reference, if you have one — you can find this on your P60". Form P50, used to claim back tax after you stop working, asks for it "if you have it", along with parts 2 and 3 of your P45.
If you cannot find your PAYE reference
- Employers. Check the registration letter (or ask the accountant who registered you), your HMRC online account, and recent P6 or P9 coding notices for the office number. Payroll software that has filed before will also hold both references;
- Employees. Look at your P60 for the tax year. If you do not have one, your employer's payroll team can tell you;
- Wrong reference used for a payment. The payment may be delayed or set against a different tax bill. HMRC asks you to contact the employer helpline to have it moved.
One employer can hold more than one employer PAYE reference, and one reference can also cover more than one payroll. HMRC's guidance, for example, tells employers running several payrolls under the same reference to include the total reductions for all those payrolls on the Employer Payment Summary. Keep a note of which payrolls sit under each reference, because reports and payments must match the right scheme.
Sources: HMRC PAYE Manual PAYE055 (glossary); HMRC: Payroll information to report; gov.uk: Pay employers' PAYE; gov.uk: Pay Class 1A National Insurance; gov.uk: Pay a PAYE penalty; gov.uk: PAYE Online; HMRC: Claim an Income Tax refund by post; HMRC: Form P50. Related guides: P60 explained and what is PAYE.
Acumon's PAYE services team handles employer registration, references and HMRC payments, and our payroll audit work picks up misallocated payments and schemes that no longer match the payroll they report.