PAYE reference number
Your PAYE reference number identifies you to HMRC as an employer. It is not the number you pay with. Those are two different references, they look nothing alike once you know what to look for, and mixing them up is why payments go missing.
Updated 11 September 2026 · Tax year 2026/27
The short answer #
What is a PAYE reference? It is the reference HMRC issues when a business registers as an employer. The PAYE reference format is 3 numbers, a forward slash, then 1 to 10 letters and numbers. An example is 123/AB456.
The three digits before the slash are the tax office number, identifying which HMRC office holds the employer record. Everything after the slash identifies the employer within that office. You will see it called a PAYE reference, a PAYE tax reference, an employer PAYE reference, an ERN, or an employer reference number. They are all the same thing.
The two references, side by side #
This is the part worth two minutes. Every PAYE scheme has two reference numbers and they do different jobs. Telling them apart is easy once you know the shapes: one has a slash, the other has a P and no slash.
| Employer PAYE reference | Accounts Office reference | |
|---|---|---|
| Looks like | 123/AB456 | 123PX00123456 |
| Shape | 3 numbers, a forward slash, then 1 to 10 letters and numbers | 13 characters: 3 numbers, the letter P, one more letter, then 8 numbers, or 7 numbers and an X |
| Tell-tale | Has a forward slash | 13 characters, contains a P, no slash |
| What it is for | Identifies you as an employer. Goes on payroll submissions, P60s, P45s and employee tax claims. | The payment reference. Use this one, not the Employer PAYE reference, when you pay HMRC. |
| Also called | PAYE reference, ERN, employer reference number | AO reference, PAYE payment reference |
Where to find your PAYE reference number #
You do not need to ring HMRC for this. It is printed on documents you already have.
- Your P60 or P45
- Letters from HMRC about PAYE
- Your payroll software
- The PAYE section of your Business Tax Account
There is no official PAYE reference number check tool, because the reference is not public. The same number gets searched for in a dozen ways: PAYE reference employer, PAYE reference P60, PAYE reference check, PAYE reference lookup. They are all this one number, and the answer to all of them is that it is printed on the documents above.
If you are an employee rather than an employer, look at your P60. The PAYE reference on it belongs to your employer, and it is what an accountant or HMRC will ask for when you claim a refund or complete a tax return. There is no PAYE reference that belongs to you personally: yours is a National Insurance number, and for Self Assessment a UTR.
To find the Accounts Office reference instead, look for the letter HMRC sent when the PAYE scheme was first registered, or open the PAYE section of the Business Tax Account.
Is the PAYE reference number on a payslip? #
Sometimes, but not reliably. A payslip is not a document HMRC prescribes the contents of, so whether the PAYE reference number on payslip output appears at all depends on the payroll software and how it has been set up.
The P60 and P45 are the dependable sources, because those are HMRC forms with a fixed layout. If the payslip shows it, it will be near the employer details rather than with your own.
There is no public PAYE reference lookup #
People search for a PAYE reference checker, a PAYE reference finder, or a way to look up a company's PAYE reference. None exists, and that is deliberate. Unlike a company number, which is public on Companies House, a PAYE reference is not published anywhere. It appears only on documents issued to the employer and to their employees.
So if you have lost it, the route is: check a P60 or P45, check your payroll software, check HMRC correspondence, sign in to the Business Tax Account, and only then call HMRC's employer helpline. Any site offering to look one up for you does not have access to it either.
How to get a PAYE reference in the first place #
Register as an employer with HMRC. You need to do this before the first payday, and HMRC advises allowing time for the reference to arrive, because you cannot file a payroll submission without it.
You need a PAYE scheme if you pay anyone, including yourself, at or above the Lower Earnings Limit, or if any employee already has another job or a pension. A single-director company taking a salary is the most common case, and it is worth reading what salary to pay yourself before registering, because the amount decides whether you need a scheme at all.
Registration produces both references: the Employer PAYE reference and the Accounts Office reference. Keep the letter. It is much easier than reconstructing them later.
What the PAYE reference is used for #
- Payroll submissions. Every Full Payment Submission to HMRC carries it.
- P60s and P45s. Both show the employer's reference, which is how an employee's pay is matched to the right employer.
- Employee tax claims. Claiming a refund, checking a tax code, or completing a Self Assessment return with employment income all ask for it.
- Employers' liability insurance. Insurers are required to record the employer reference against the policy, which is why your broker asks for it.
- Pension auto enrolment. Your pension provider and The Pensions Regulator both use it to identify the scheme.
Paying PAYE, and by when #
Once you have the Accounts Office reference, the deadlines are fixed and they are earlier than most people expect.
| How you pay | Deadline |
|---|---|
| Electronically, monthly | The 22nd of the next tax month |
| By posted cheque | Must reach HMRC by the 19th |
| Quarterly, available if you usually pay less than £1,500 a month | The 22nd after the quarter ends |
Note that tax months run from the 6th to the 5th, not with the calendar. The tax month covering 6 May to 5 June is paid by 22 June. And note the posted cheque deadline is three days earlier than the electronic one, which is a trap if you switch methods.
PAYE reference, UTR, company number: which is which #
A small limited company will hold several reference numbers at once, and they are easy to confuse because they all arrive in brown envelopes.
| Reference | Shape | What it identifies |
|---|---|---|
| Employer PAYE reference | 123/AB456 | Your PAYE scheme as an employer |
| Accounts Office reference | 123PX00123456 | The account your PAYE payments go to |
| UTR | 10 digits | The company for Corporation Tax, or you for Self Assessment |
| Company number | 8 digits | The company at Companies House. Public. |
| VAT number | GB then 9 digits | Your VAT registration |
| Corporation Tax payment reference | 17 characters | One accounting period. Changes every year. |
Only the company number is public. The rest appear on HMRC correspondence and nowhere else. The Corporation Tax payment reference catches people the same way the Accounts Office reference does, and for the same reason: it is a payment reference rather than an identity, and it changes. There is more on that in the guide to corporation tax payment and deadlines.
Common questions #
What is a PAYE reference number?
It is the reference HMRC gives an employer when they register for PAYE. The format is 3 numbers, a forward slash, then 1 to 10 letters and numbers, for example 123/AB456. The first three digits identify the HMRC office that holds the employer record.
Where do I find my PAYE reference number?
On your P60 or P45, on any letter from HMRC about PAYE, in your payroll software, and in the PAYE section of your Business Tax Account. Employees will find it on their P60 rather than having to ask their employer.
Is the PAYE reference number the same as the Accounts Office reference?
No, and this is the mistake that causes most of the trouble. The Employer PAYE reference identifies you and has a forward slash in it. The Accounts Office reference is 13 characters, contains a P, has no slash, and is the one you use when you actually pay HMRC.
What is the PAYE reference number format?
3 numbers, a forward slash, then 1 to 10 letters and numbers. An example is 123/AB456. The part before the slash is the tax office number and the part after it identifies the employer within that office.
Is a PAYE reference the same as a UTR?
No. A UTR is 10 digits with no letters and no slash, and it belongs to a company or an individual for Corporation Tax or Self Assessment. A PAYE reference belongs to an employer scheme. A company can hold both at the same time.
Do I need a PAYE reference if I have no employees?
Only if you run a payroll. A sole director paying themselves a salary does need a PAYE scheme and therefore a reference. A company with no salaries at all does not, though it will still have a UTR for Corporation Tax.
What is my PAYE reference used for?
Payroll submissions to HMRC, P60s and P45s, employee tax claims and Self Assessment returns, and employers' liability insurance, where insurers are required to record it.