Glossary

Employer PAYE reference

Krishna Prasad Dahal, Chartered Accountant

Reviewed by Krishna Prasad Dahal FCCA, ACA (ICAEW), FCA (ICAI India)ICAEW Council Member · Last reviewed

Definition

An employer PAYE reference identifies a business’s PAYE scheme with HMRC. It is a 3-digit tax office number, a forward slash and a reference of letters and numbers, such as 123/AB456. HMRC also issues a separate 13-character Accounts Office reference, such as 123PA00012345, which is used when paying PAYE. Both arrive in HMRC’s letter after a business registers as an employer.

Where to find each reference

The employer PAYE reference appears on HMRC letters about PAYE, in payroll software and on employees’ P60s. The Accounts Office reference is on the registration letter and in the HMRC online account for employers enrolled for PAYE Online.

Which reference is used for what

Task Reference needed
Every FPS and EPS Both
Paying the PAYE bill Accounts Office reference (plus 4 extra digits for early or late payments)
Verifying CIS subcontractors Both, plus the contractor’s UTR

Both references are issued after registering as an employer, which must happen before the first payday.

Related questions

  • How do I set up PAYE for my first employee? Register with HMRC, wait for these references, then run payroll in software or through a payroll service.
  • Is the Accounts Office reference the same as the PAYE reference? No. The PAYE reference identifies the scheme, while the Accounts Office reference is the payment reference.

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