Understanding PAYE: Where to Find Your PAYE Reference Number

PAYE, or Pay As You Earn, is the system of income tax withholding used in the United Kingdom. It is designed to collect income tax and National Insurance contributions from employees’ wages and salaries as they are earned. This system ensures that tax is collected at source, meaning that employees do not have to worry about paying a large tax bill at the end of the financial year.

How PAYE Works

Under the PAYE system, employers are responsible for deducting income tax and National Insurance contributions from their employees’ pay before it is given to them. These deductions are then sent to HM Revenue and Customs (HMRC) on behalf of the employees. The amount deducted depends on the employee’s earnings and their tax code, which indicates the amount of tax-free income they are entitled to receive.

Importance of PAYE

PAYE is crucial for both employees and the government. For employees, it simplifies the process of paying taxes, as the correct amount is automatically deducted from their wages. For the government, it ensures a steady flow of revenue throughout the year, which is essential for funding public services and infrastructure.

The PAYE Reference Number

The employer PAYE reference number is a unique identifier assigned to an employer by HMRC when the business registers for PAYE. It identifies the employer’s PAYE scheme and is required when submitting payroll information to HMRC. It is typically found on payslips, P60s, P45s and official HMRC correspondence.

PAYE Reference vs Accounts Office Reference: Don’t Confuse Them

This is the point that trips up more employers than any other, so it is worth being clear before going further. When you register as an employer, HMRC issues you two different references, and they do different jobs.

Your employer PAYE reference (format 123/AB45678) identifies your PAYE scheme. You use it on payroll submissions — Full Payment Submissions and Employer Payment Summaries — and it appears on payslips, P45s, P60s and P11Ds.

Your Accounts Office reference is a 13-character code in the format 123PA00012345 — three digits for the tax office, two letters, then eight characters, with no forward slash. You use this one as the payment reference whenever you pay HMRC. If you enter your PAYE reference in the payment field by mistake, HMRC’s systems may not match the payment to your account, and you can receive a late-payment notice for money you have actually paid.

Both references are issued together in the letter HMRC sends when you first register as an employer, usually arriving within about five working days of registration. That letter is worth keeping permanently — it is the single document that carries both numbers.

Importance of the PAYE Reference Number

Identification and Tracking

The PAYE reference number is crucial for identifying and tracking an employer’s payroll activities. This unique identifier is assigned by HMRC and is used to distinguish one employer from another. It ensures that all payroll-related transactions, such as tax and National Insurance contributions, are accurately recorded and attributed to the correct employer. Without this number, it would be challenging for HMRC to manage and monitor payroll data efficiently.

Compliance and Legal Requirements

Employers are legally required to operate PAYE as part of their payroll system. The PAYE reference number is essential for ensuring compliance with these obligations. It is used when submitting payroll information to HMRC, including Real Time Information (RTI) submissions, which report employees’ earnings and deductions each pay period, in line with ICAEW’s PAYE and real-time reporting guidance.

Communication with HMRC

The PAYE reference number is a key piece of information in all communications with HMRC. Whether an employer is submitting payroll data, making enquiries, or addressing issues related to PAYE, the reference number is required so HMRC can quickly and accurately access the relevant records.

Employee Records and Tax Codes

For employees, the PAYE reference number is important for maintaining accurate tax records. It links employees to their respective employers and helps ensure the correct tax codes are applied. Note that the reference identifies the employer’s scheme, not the individual — your own record within that scheme is tracked through your National Insurance number, which is why you will see a different PAYE reference for each employer you work for while your NI number stays the same for life.

Payroll Software Integration

Most payroll software systems require the PAYE reference number to function correctly. The number is used to configure the software and ensure that all payroll data is processed in accordance with HMRC requirements.

Financial Audits and Record-Keeping

The PAYE reference number is also important for financial audits and record-keeping. It helps auditors verify that an employer’s payroll records are accurate and compliant with HMRC regulations, and is used to cross-check payroll data, ensuring that tax and National Insurance contributions have been correctly reported and paid. This is essential for maintaining transparency and accountability in an organisation’s financial practices.

Where to Find Your PAYE Reference Number on Official Documents

Payslips

Your PAYE reference number is often shown on your payslip, usually near the top alongside other key information such as your National Insurance number and tax code. The exact placement varies depending on the payroll software and format your employer uses, but it is typically in the section dedicated to payroll or employer details.

P60 Form

The P60, issued at the end of each tax year, also carries the employer PAYE reference. This document summarises your total pay and the tax deducted over the year. The reference is usually found in the top section, near your personal details and the employer information.

P45 Form

When you leave a job, your employer provides a P45. This form includes the employer PAYE reference, generally near the top alongside your personal details and leaving date.

HMRC Correspondence

Official correspondence from HMRC — tax coding notices, PAYE letters, employer bulletins — will include the reference, usually at the top of the letter in a section labelled ‘Reference’ or ‘Our Reference’. The new employer registration letter is the most reliable source of all, because it carries both the PAYE reference and the Accounts Office reference.

Employer’s Payroll Software or Employee Portal

If you have access to your employer’s payroll software or an online employee portal, the reference is usually visible in the payroll section, where you can also view payslips, P60s and other payroll documents.

P11D and Other Statutory Forms

The employer PAYE reference also appears on P11D forms reporting benefits in kind, and on other statutory payroll documentation. If you have any year-end payroll paperwork to hand, it is worth checking there.

Asking Your Employer Directly

If you cannot locate the reference on any document, your employer’s HR or payroll department can simply tell you. For employees this is almost always the fastest route — the reference is not confidential in the way personal tax details are, and payroll will have it immediately to hand.

Accessing Your PAYE Reference Number Online

Logging into Your HMRC Online Account

Employers can find the PAYE reference through their HMRC online services account (your business tax account). If you do not already have one, you will need to register via the HMRC website using your Government Gateway credentials.

Navigating to the Employer Section

Once logged in, go to the PAYE for Employers section of your business tax account. This area holds the information relating to your PAYE scheme, including your employer PAYE reference and your Accounts Office reference.

Viewing Your Reference

Within PAYE for Employers, the employer PAYE reference is displayed with your scheme details, formatted as 123/AB45678. Your Accounts Office reference is shown alongside it in the 13-character format.

Retrieving It from Previous Correspondence

Correspondence HMRC has sent you — tax notifications, PAYE reminders, penalty notices — is also stored in your online account. Check the messages or correspondence section; the reference will appear on those documents.

Using the HMRC App

The HMRC app can also be used to access your tax information. Download it from your device’s app store and sign in with your HMRC online account credentials.

Employees and the Personal Tax Account

If you are an employee rather than an employer, your personal tax account shows your employment records and PAYE information for current and previous employers, which is a useful cross-check if you no longer have the payslips or P45 to hand.

Contacting HMRC for Your PAYE Reference Number

When to Contact HMRC

If you cannot locate your PAYE reference through your own documents, your payroll software, your online account or your employer, contacting HMRC directly is the next step. This is most often necessary for new employers who have not yet received their registration letter, or where the original paperwork has been lost.

By Phone

Have your identification details ready before you call — the helpline will ask security questions. Useful information to have to hand includes your National Insurance number, your company registration number if applicable, and your business name and address. If you already know your Accounts Office reference, that will also help HMRC locate your records.

Online

HMRC offers webchat for PAYE for employers queries as an alternative to calling, which is often quicker than the phone line at busy times. You will need your employer reference number or Accounts Office reference to use it, so it is more useful for resolving related queries than for recovering a reference you have lost entirely.

By Post

If you prefer to write, the address is:

Include your full name, address and any relevant business information to help HMRC locate your records.

Response Time

How long it takes depends on the method. Phone enquiries are typically resolved within the call itself. Online routes may take a few days, and postal enquiries can take several weeks. If you need the reference for a filing deadline, plan accordingly and start early — payroll deadlines do not move because a reference has gone missing.

Common Issues and Solutions in Locating Your PAYE Reference Number

Misplaced or Lost Documentation

One of the most common issues is simply misplacing the documents that carry the reference — payslips, P60s or P45s. Solution: check physical files, email folders and digital storage. If you still cannot find them, contact your employer’s HR or payroll department, who can provide copies or give you the reference directly. Growing businesses often rely on fractional CFO support to put proper payroll record-keeping in place so this stops happening.

New Employment

Starting a new job can cause confusion, particularly before the first payslip arrives. Solution: ask your new employer. The reference should be provided as part of onboarding paperwork or will appear on your first payslip.

Multiple Employers

If you have more than one job, you will have a different employer PAYE reference for each. Solution: keep a record of which reference belongs to which employer, and check the payslips from each job — each will show its own employer’s reference.

Self-Employment and PAYE

If you are self-employed but also hold employment, the two are separate. Solution: your PAYE reference relates only to your employment, not your self-employment. Self-employment is identified by your Unique Taxpayer Reference (UTR), which is a different number entirely.

Incorrect or Outdated Information

Information can go out of date, particularly after changes in company structure. Solution: verify with your current employer. If the business has been through a merger, restructure or PAYE scheme change, the reference may have changed — payroll will hold the current details.

Online Payroll Systems and No Paper Payslips

Where payslips are digital only, some employees struggle to find the reference. Solution: log in to the payroll portal; the reference is generally in the digital payslip or the account details section. Contact HR or IT if you cannot access the system.

New Employers Awaiting Registration

A newly registered employer may need the reference before HMRC’s letter arrives. Solution: HMRC normally issues both references within about five working days of registration. If the deadline is pressing, the new employer helpline on 0300 200 3211 is the fastest route.

Safeguarding Your PAYE Reference Number

Why It Matters

The employer PAYE reference identifies your business to HMRC and is used to ensure the correct tax and National Insurance is paid. While it is not secret in the way a password is — it appears on every employee payslip — it should still be handled with care as part of your wider payroll data, because it can be used alongside other information in attempts at impersonation or payroll fraud.

Risks of Poor Handling

• Impersonation: combined with other business details, references can be used in attempts to impersonate your business in correspondence.
• Payroll fraud: unauthorised access to payroll systems and their reference data can support fraudulent claims or diverted payments.
• Compliance issues: misuse or mis-keying of references leads to discrepancies in your PAYE records, unallocated payments and potential penalties.

Best Practice

Secure storage. Keep payroll records in a secure, access-controlled system, with strong passwords and two-factor authentication. Keep physical HMRC correspondence — particularly the registration letter carrying both references — in a locked, permanent file.

Controlled access. Share payroll references only with employees and third parties who need them for legitimate purposes, such as your accountant, payroll bureau or auditors. Train staff on handling payroll data appropriately.

Regular monitoring. Maintain audit trails of access to payroll systems and review access rights periodically. Sound financial controls around payroll are one of the areas an incoming finance leader will typically review first.

Act quickly on any breach. If you suspect payroll data has been compromised, report it to HMRC promptly and investigate internally to establish the source and prevent recurrence.

Legal and Regulatory Compliance

Ensure your handling of payroll data complies with UK GDPR and the Data Protection Act 2018, and follow HMRC guidance on payroll record-keeping. Employers must keep PAYE records for at least three years from the end of the tax year they relate to.

A Note for Employers from Adrian Lawrence FCA

In practice, the businesses that never lose track of these references are the ones with a properly organised finance function rather than the ones with the best filing habits. When I look at a payroll function during a finance review, the reference itself is rarely the issue — it is a signal. If nobody can find the employer PAYE reference or the Accounts Office reference quickly, it usually indicates that payroll has grown up informally, that record-keeping sits with one person, and that there is no documented process for the year-end cycle.

The practical fix is straightforward: keep the original HMRC registration letter permanently, record both references in your finance documentation alongside your company number and VAT registration, make sure at least two people know where that documentation lives, and ensure your payroll software holds both references correctly. It takes an afternoon, and it removes an entirely avoidable category of deadline pressure.

References & Further Reading

• GOV.UK — Employers: general enquiries (Employer Helpline)
• GOV.UK — Support for new employers
• GOV.UK — PAYE for employers
• ICAEW — PAYE and Real Time Information

This guide is general information for UK employers and employees, not tax advice. HMRC contact details and processes are correct at the time of writing — check GOV.UK for the current position before acting.

Adrian Lawrence FCA

Founder & Managing Director, FD Capital

Adrian Lawrence FCA is the founder of FD Capital and a Fellow of the Institute of Chartered Accountants in England and Wales (ICAEW). He holds a BSc from Queen Mary College, University of London, and has over 25 years of experience as a Chartered Accountant and finance leader working with private, PE-backed and owner-managed businesses across the UK. He founded FD Capital to connect growing businesses with the Finance Directors and CFOs they need to scale — and personally interviews candidates for senior finance appointments.

→ View Adrian’s ICAEW profile