What is my PAYE Reference Number?
What Is My PAYE Reference Number?
Your Employer PAYE Reference identifies your employer's PAYE scheme with HMRC. It normally looks something like 123/AB456 and can usually be found on your P60, P45 or employer PAYE records.
Reference
What is my PAYE reference number?
Your PAYE reference number — also called an Employer PAYE Reference — is the code HMRC uses to identify your employer's PAYE scheme. It normally consists of a three-digit HMRC office number, a forward slash, and an employer reference made up of letters and numbers.
If you are an employee, the PAYE reference shown on your P60 or P45 belongs to your employer's PAYE scheme — it is not a personal tax reference unique to you.
Where can I find my PAYE reference number?
The easiest place to find an Employer PAYE Reference depends on whether you are an employee looking for your employer's reference or the employer running the PAYE scheme.
Employees can normally find their employer's PAYE reference on their P60. Look for wording such as “Employer PAYE reference”.
If you have left a job, your P45 should show the PAYE reference for the employer you have left.
Some employers include their PAYE reference on payslips, although its position and whether it appears will depend on the payroll system being used.
Employers should check the letter HMRC sent when the PAYE scheme was registered and other correspondence relating to the scheme.
If you are the employer, the PAYE reference will normally be stored within the employer or HMRC settings in your payroll software.
If an accountant or payroll bureau operates PAYE for your business, they should already hold your Employer PAYE Reference.
Does a PAYE reference belong to me or my employer?
This is one of the most common areas of confusion. The Employer PAYE Reference identifies the employer's PAYE scheme, rather than being a personal reference number allocated to an employee.
The reference belongs to your employer
The PAYE reference on your P60 or P45 identifies the PAYE scheme through which that employment was reported to HMRC.
If you change employers, the PAYE reference shown for the new employment may therefore be different.
HMRC issues it when you register
When a business registers as an employer, HMRC allocates an Employer PAYE Reference for the PAYE scheme.
You will use the scheme details when operating payroll and making the appropriate payroll reports to HMRC.
PAYE reference vs Accounts Office reference
Employers are normally given both an Employer PAYE Reference and an Accounts Office reference. They are not interchangeable and they perform different jobs.
HMRC normally requires the 13-character Accounts Office reference as the payment reference for an employer's PAYE bill. Using the wrong reference can delay allocation of the payment. Special reference rules can also apply to early or late PAYE payments.
Is a PAYE reference the same as a UTR or National Insurance number?
No. HMRC uses several different identifiers and each has a different purpose. A PAYE reference should not be confused with your UTR, National Insurance number or payroll number.
Identifies an employer's PAYE scheme. Example: 123/AB456.
A separate 13-character HMRC reference used when paying normal employer PAYE liabilities.
A 10-digit reference used for tax records such as Self Assessment or Corporation Tax. It is not your PAYE reference.
An individual's National Insurance identifier. It belongs to the individual rather than their employer's PAYE scheme.
An internal identifier an employer may use for an employee within its payroll system. It is not an HMRC PAYE reference.
A code used by an employer or pension provider to calculate how much Income Tax to deduct. It is not a PAYE reference number.
I've lost my PAYE reference number — what should I do?
If you already have a PAYE scheme but cannot find the reference, work through the following checks before assuming you need a new number.
Employees should start with their P60 or P45. Employers should check their PAYE registration letter and HMRC correspondence.
Employers can check the employer details held in their payroll software or ask whoever processes the payroll.
If you are an employee and cannot find the number, your employer's payroll team should be able to confirm the PAYE reference for your employment.
Employers who still cannot locate their PAYE scheme details can contact HMRC for help after checking their existing records.
How do I get an Employer PAYE Reference?
If you are starting to employ staff, you will normally need to register as an employer with HMRC. Limited companies can also need to register where the only person being paid is a director.
HMRC says you should normally register before the first payday to obtain your Employer PAYE Reference, and you cannot normally register more than two months before you start paying people.
Once HMRC has processed the registration, the Employer PAYE Reference is issued as part of your PAYE scheme details. Allow sufficient time for the registration to be processed rather than leaving it until the first payroll is due.
PAYE reference number FAQs
What is my PAYE reference number?
A PAYE reference identifies an employer's PAYE scheme with HMRC. It normally contains a three-digit HMRC office number, a forward slash and an employer reference made up of letters and numbers, for example 123/AB456.
Where can I find my PAYE reference number?
If you are an employee, check your P60 or P45 first. It may also appear on your payslip. Employers can check their HMRC PAYE registration correspondence, payroll records or ask their accountant or payroll provider.
Where is the PAYE reference on my P60?
Your P60 contains your employer's PAYE reference. Look for a field labelled “Employer PAYE reference” or similar. Remember that this reference identifies your employer's PAYE scheme rather than you personally.
Is my PAYE reference number on my payslip?
It may be. Some payroll systems display the Employer PAYE Reference on payslips, but it is not always shown. If you cannot find it there, check your P60 or P45 or ask your employer.
Is a PAYE reference the same as a tax code?
No. A PAYE reference identifies an employer's PAYE scheme. A tax code tells an employer or pension provider how Income Tax should generally be calculated for an individual.
Is a PAYE reference the same as a UTR?
No. A PAYE reference identifies an employer's PAYE scheme, whereas a Unique Taxpayer Reference (UTR) is a separate 10-digit HMRC identifier used for tax records such as Self Assessment or Corporation Tax.
Is a PAYE reference the same as an Accounts Office reference?
No. They are separate references. The Employer PAYE Reference identifies the PAYE scheme. The Accounts Office reference is a 13-character reference normally used when paying an employer's PAYE liabilities to HMRC.
Do I have my own PAYE reference as an employee?
No. The PAYE reference shown on your employment documents identifies your employer's PAYE scheme. Your National Insurance number is one of the main identifiers HMRC uses for you personally.
Can a business have more than one PAYE reference?
Yes. Where an employer operates more than one PAYE scheme, the different schemes can have separate Employer PAYE References. Make sure you use the reference relating to the correct employment or payroll scheme.
Need help with PAYE or your company accounts?
The Online Accountants provides UK businesses with online accountancy support, including company accounts, tax and payroll-related guidance.
Tax guidance can change. Always check current HMRC guidance where your circumstances depend on a specific PAYE filing or payment requirement.