Top Places to Locate Your PAYE Reference Number Quickly and Easily

Introduction

Your employer’s PAYE reference is one of those details nobody thinks about until a form asks for it. You might need it to claim tax relief on work expenses, to check a tax refund, to complete a Self Assessment return, or to sort out a tax code after changing jobs. Employers need it too: it sits behind every payroll submission, every PAYE Online login and most conversations with HM Revenue and Customs (HMRC).

The good news is that the number is printed or held in several places, and most people can find it in a few minutes once they know where to look. This guide sets out the quickest places to check — your payroll documents, your HMRC online account and the HMRC app, your P60 and P45, your employer and HMRC’s helplines — and explains the difference between the employer PAYE reference and the Accounts Office reference, which are often confused. It also covers what to watch for when you move between senior roles, because that is when PAYE details most often go astray.

Understanding PAYE Reference Numbers

What is a PAYE reference number?

Pay As You Earn (PAYE) is the system HMRC uses to collect Income Tax and National Insurance from employees’ pay. When a business registers as an employer, HMRC sets up a PAYE scheme for it and issues an employer PAYE reference. That reference identifies the employer’s scheme, not you as an individual — your own identifier is your National Insurance number. Every employee of the same employer will see the same employer PAYE reference on their documents.

Structure of a PAYE reference number

The employer PAYE reference has two parts separated by a forward slash:

• HMRC office number — three digits identifying the HMRC office that holds the scheme.
• Employer reference — a combination of letters and numbers that identifies the individual employer.

A typical reference looks like 123/AB45678. Older schemes can have shorter references after the slash, so do not worry if yours is not exactly that length.

PAYE reference vs Accounts Office reference

Employers also hold a second, separate number: the Accounts Office reference. This is 13 characters long and follows a pattern such as 123PX00123456. It is used mainly for paying HMRC — PAYE and National Insurance payments are made using it, with extra characters added for earlier periods or for other liabilities such as Class 1A National Insurance. HMRC’s own employer bulletin reminds employers to use the right one for the right job: the PAYE reference for things such as PAYE Settlement Agreement requests, and the Accounts Office reference for payments.

As an employee, the number you will almost always be asked for is the employer PAYE reference (the one with the slash). The Accounts Office reference rarely appears on employee documents.

Why the reference matters

• For employees — it links a job to your tax record, so it is needed for expense claims, some refund claims and Self Assessment employment pages.
• For employers — it is required to enrol for PAYE Online, to deal with HMRC’s employer helpline and to report payroll and benefits correctly.
• For workplace pensions — The Pensions Regulator asks employers for both the PAYE reference and the Accounts Office reference to access its online services.

Where employers find their own reference

If you run payroll, the quickest places to look are:

• The HMRC registration letter — when you register as an employer, HMRC writes to confirm the scheme, and that letter carries both the employer PAYE reference and the Accounts Office reference.
• Other HMRC letters and notices — tax code notices for employees (P6 and P9) and annual employer letters quote the PAYE reference; payment-related letters and older payment booklets quote the Accounts Office reference.
• PAYE Online — if you did not get a login when you registered, enrolling for PAYE Online needs both references, so keep the registration letter safe. Once enrolled, you can view what you owe, your payment history and employee tax code notices.
• Payroll software — both references are entered in the employer settings when payroll is set up, so whoever runs payroll can usually read them straight off the system.

Common issues

The usual problems are simple: the registration letter is lost, the two references are muddled, or a digit is mistyped. A payment made with the PAYE reference instead of the Accounts Office reference, or with the wrong period suffix, may not be allocated properly. If the business changes its legal form — for example a sole trader incorporating — the new legal employer will normally need its own PAYE scheme, so check which reference applies to which period.

Checking Your Payroll Documents

For most employees, the fastest answer is in paperwork you already have.

Payslips

Many payslips show the employer PAYE reference, often in the employer details at the top or bottom. However, employers are not required to show it, so its absence does not mean anything is wrong. If your payslips are issued through an online payroll portal, check the full payslip view or PDF rather than the summary screen.

P60

Your P60 summarises your pay and the tax deducted in a tax year (6 April to 5 April). If you are working for an employer on 5 April, they must give you a P60 by 31 May, on paper or electronically, and you get a separate P60 for each job. The employer PAYE reference appears in the employer details section. See HMRC’s guide to your P45, P60 and P11D forms for the official position.

P45

If you have left a job during the tax year, your P45 from that employer will show its PAYE reference alongside your pay and tax to date. Keep your copy — it is the most reliable record of a previous employer’s reference.

P11D

If you receive company benefits, such as a company car or private medical cover, your employer may give you a copy of the P11D used to report them. Employers are not required to hand over the form itself, but they must tell you the value of each benefit. Where a copy is provided, it carries the employer PAYE reference.

Letters from payroll and online payroll portals

Letters or emails from your employer’s payroll team — starter confirmations, pension enrolment letters, year-end notes — sometimes quote the PAYE reference. If your employer uses an online payroll or HR portal, it may hold digital copies of payslips, P60s and P11D information in one place. An employment contract, by contrast, does not normally include the reference, so it is not a good place to start.

Accessing Your Online HMRC Account

If the paperwork has gone missing, HMRC’s own online services are usually the next best place to look.

Your personal tax account

Your HMRC personal tax account lets you check your tax code, the employment information HMRC holds for you and an estimate of the tax you will pay this year. To find a past or current employer’s details, open the Pay As You Earn (PAYE) section and look at your PAYE Income Tax history, which lists your employments. The tax charity LITRG describes this as probably the easiest route to an employer PAYE reference.

Setting up and signing in

If you do not have an account yet, you will need to create sign-in details on GOV.UK and prove your identity, which involves answering security questions or providing details from documents such as a passport or payslip. Once set up, keep your contact details and address current: HMRC uses them for telephone security checks, and out-of-date details can mean you fail security when you call.

The HMRC app

The HMRC app gives mobile access to much of the same information. It shows your National Insurance number and your PAYE tax code, lets you check your employment and income history for previous years, and gives access to PAYE information, including your P60. It also lets you update your address and read messages from HMRC. If you have lost a P60, GOV.UK confirms you can use your personal tax account or the HMRC app to find the information that would have been on it.

If you cannot get in

Use the account recovery options on the sign-in page if you have forgotten your details. HMRC also offers an online digital assistant for questions on PAYE, tax codes, refunds and proof of employment history, with the option to transfer to an adviser where one is available.

Reviewing Your P60 and P45 Forms

Understanding the P60

The P60 is the annual certificate of your pay and tax from a particular employer. It is worth keeping each year: it proves how much tax you have paid, supports claims for overpaid tax, and is often requested as proof of income for a mortgage or loan. If you lose one, ask your employer for a replacement first. If they cannot provide one, use your personal tax account or the HMRC app, or contact HMRC.

Understanding the P45

Your employer gives you a P45 when you stop working for them. It shows the pay you have received and the tax you have paid so far in the tax year. It has four parts:

• Part 1 — the leaver details your employer sends to HMRC.
• Part 1A — your copy to keep.
• Parts 2 and 3 — for you to give to your new employer (or to Jobcentre Plus if you are not working).

Your employer must give you a P45 if you ask. If you start a new job without one — your first job, a second job, or because your old employer has not issued it yet — your new employer will use a starter checklist to collect the information needed to work out your tax code.

Why these forms are the best record

Both forms are issued by the employer and both show the employer PAYE reference with your pay and tax figures. Together they give you a complete trail of who employed you and under which PAYE scheme, which is exactly what HMRC and refund or expense claims need. Scan or photograph them when they arrive and store them with your other tax records.

Contacting Your Employer

Why your employer is a reliable source

Your employer — current or former — holds its own PAYE reference and can confirm it quickly. If none of your documents show it, asking the payroll team directly is often faster than going to HMRC.

How to ask

Email is usually best because it gives you the answer in writing. Include:

• your full name and, if you know it, your employee or payroll number;
• the dates you worked there, particularly for a former employer;
• what you need the reference for, such as an expense claim or Self Assessment.

Who to contact

In a larger business, payroll or HR will hold the reference. In smaller firms, payroll is often run by the finance team or an external bureau or accountant, and your line manager or the finance director can point you to the right person.

If the response is slow or the employer has closed

A polite follow-up usually resolves delays. Expect payroll teams to check your identity before confirming details — that is normal data protection practice, not obstruction. If the employer has ceased trading or you cannot get an answer, use your personal tax account or contact HMRC instead.

Using HMRC Helpline Services

Which helpline to use

• Employees and individuals — the Income Tax helpline on 0300 200 3300 (+44 135 535 9022 from outside the UK) handles PAYE, tax code and employment history questions.
• Employers — the employer helpline on 0300 200 3200 (+44 151 268 0558 from outside the UK) deals with PAYE scheme questions. HMRC says it can only give general advice if you do not have your Accounts Office reference or PAYE reference, so have whichever you hold to hand.

Both lines are open Monday to Friday, 8am to 6pm, and closed on bank holidays. Check GOV.UK before calling, as hours can change, particularly around Christmas and New Year.

What to have ready

• your National Insurance number (individuals) or any reference you do hold (employers);
• the name of the employer and the dates you worked there;
• up-to-date address and contact details in your online account, because the helpline may ask security questions.

The Income Tax helpline uses speech recognition, so be ready to say briefly why you are calling. If a query is not resolved on the first call, note the date, the adviser’s name if given and any reference you are told, so a follow-up call can pick up where you left off.

PAYE References When You Change Senior Roles

Moving between senior roles is when PAYE paperwork is most likely to go wrong, simply because there is a lot happening at once. Whether you are a candidate weighing an offer or a business bringing in a new leader through executive search, a few points are worth getting right.

Get your P45 sorted early

When you resign, ask your employer when you will receive your P45. For senior people, notice periods are often long, and if you serve part of it on garden leave you remain employed until the employment actually ends — so the P45 comes at the end, not when you stop attending. Our guide to restrictive covenants and garden leave explains how those terms affect your leaving date. Give Parts 2 and 3 to your new employer as soon as you have them; if they do not arrive in time, complete the starter checklist.

Check your tax code on your first payslip

If your new employer does not have your previous pay and tax details, you may be put on an emergency tax code — one ending in W1, M1 or X. This is usually temporary, but HMRC can take up to 35 days to update your code. Check your first payslip against your personal tax account or the HMRC app, and contact HMRC if the code is still wrong after that period.

Benefits, P11Ds and payrolling

Senior packages often include a company car, fuel, private medical cover or other benefits. Starting a new benefit can itself put you on an emergency code until the end of the tax year, so check that HMRC has the benefit right. The way benefits are taxed is also changing: HMRC has confirmed that mandatory payrolling of benefits in kind will be phased in, starting on 6 April 2027 with company cars, car fuel, vans, van fuel and medical benefits, and extending to other benefits from April 2028. Once a benefit is payrolled, the tax is collected through your salary rather than through a code adjustment after a P11D. When you are reviewing the shape of a package, our executive offer construction guide covers the elements worth agreeing in writing.

Interim, fractional and portfolio roles

Executives taking interim assignments or fractional C-suite roles may hold more than one PAYE employment at once, or work through their own company. Each employer — including your own limited company if it runs a payroll — has its own PAYE reference, and only one job will normally carry your full personal allowance. Keep a simple record of each engagement, its PAYE reference and its dates; it makes Self Assessment and any expense claims far easier.

If you are in the middle of a move, our candidate resources and interview tips for C-suite executives cover the rest of the process. And if you are hiring, we can run the search for your next senior leader and help make sure the start is as clean as the offer.

Conclusion

Your employer’s PAYE reference is a three-digit office number and a reference, separated by a slash, and it is not the same as the 13-character Accounts Office reference used for payments. The quickest places to find it are your P60, P45 and payslips; then your personal tax account’s PAYE history or the HMRC app; then your employer’s payroll team; and finally HMRC’s helplines. Employers will find both references on HMRC’s registration letter, later HMRC notices and their payroll software. Keep your year-end forms safe, check your tax code whenever you change roles, and the reference will be there when you need it.

Frequently asked questions

Is my PAYE reference the same as my National Insurance number?

No. The employer PAYE reference identifies your employer’s payroll scheme and is shared by everyone who works for that employer. Your National Insurance number is personal to you and stays the same throughout your working life.

Is the employer PAYE reference the same as the Accounts Office reference?

No. The employer PAYE reference has a three-digit office number, a slash and a reference (for example 123/AB45678). The Accounts Office reference is 13 characters (for example 123PX00123456) and is used mainly for paying HMRC.

Why is the PAYE reference not on my payslip?

Employers are not required to show it on payslips. Check your P60 or P45, look in your personal tax account’s PAYE Income Tax history, or ask your payroll team.

Can I find my employer’s PAYE reference in the HMRC app?

The HMRC app shows your employment and income history, your tax code and PAYE information including your P60. If you cannot see the reference there, use your personal tax account on GOV.UK or ask your employer.

What if I start a new job without a P45?

Your new employer will ask you to complete a starter checklist instead. You may be put on an emergency tax code for a short time; check your payslip and your tax code online, and contact HMRC if it has not been corrected within about five weeks.

Do I need the PAYE reference to claim tax relief on work expenses?

You will usually be asked for it. If you cannot find it, HMRC may be able to deal with a claim by phone, typically where you have claimed the same type of expense in an earlier year.