Employer PAYE Reference and Accounts Office Reference

If you’re hiring staff and setting up payroll for the first time in the UK, you’ll come across two important reference numbers: the employer Pay As You Earn (PAYE) reference and the Accounts Office reference. These are two unique identifiers that HMRC uses to distinguish employers and their PAYE transactions.

At first glance, they might appear similar, but they serve distinct purposes and are both essential for staying on the right side of HMRC. Understanding when and how to use each reference can save you from administrative headaches and ensure your payroll runs without a hitch.

In this article, we’ll explain the difference between the two, why they matter, and how to use them correctly.

Key takeaways

Keep your employer PAYE reference accessible for payroll software setup and employee inquiries throughout the tax year.
Use your Accounts Office reference when making PAYE payments to ensure accurate processing by HMRC.
Retain all HMRC correspondence to easily locate both your employer PAYE and Accounts Office references when needed.

What is an employer PAYE reference?

An employer PAYE reference is a unique combination of letters and numbers assigned by HMRC. HMRC uses this reference to identify your business for PAYE purposes.

When you register as an employer, you will receive an employer PAYE reference.

In some situations, it’s also sometimes called an ‘Employer Reference Number’ (ERN), a ‘Pay As You Earn reference number’, or a ‘PAYE reference’.

An employer PAYE reference consists of:

A three-digit tax office number
A forward slash (/)
A tax office employer reference, which is a combination of characters (letters and/or numbers) unique to the business

An example PAYE reference could look like: 123/AB4567.

The three numbers in the first part of the reference (before the forward slash) identify the specific regional tax office that deals with the employer’s PAYE affairs.

The second part of the reference (after the forward slash) identifies the business/employer.

When do I need to use my employer PAYE reference?

You’ll need your employer PAYE reference anytime you are paying employees or making any changes.

Your employer PAYE reference is incredibly important, so keep it somewhere accessible.

Here’s when you will need your employer PAYE reference.

Setting up your payroll software
Completing your end-of-year PAYE reports
Issuing payslips to employees
An employee requests it – to apply for tax credits, Universal Credit, student loans, and more
Buying employer’s liability insurance
Adding your PAYE scheme to an apprenticeship service account
Setting up a workplace pension scheme
Contacting HMRC’s Employer Helpline about any PAYE matters

To ensure its safekeeping, you should retain all official letters and other forms of communication sent by HMRC.

Where can I find my employer PAYE reference?

When you register as an employer, HMRC will issue your unique employer PAYE reference and send it to you within approximately five business days, along with a welcome pack for new employers.

If your business has been set up as a limited company or an LLP, all correspondence from HMRC will be delivered to your registered office address. If you have a different type of business structure (e.g. sole trader, business partnership), you’ll receive this mail at your nominated business address.

You can also find your employer PAYE reference in other official letters and emails from HMRC, on employee payslips, and on copies of P45s, P60s, and P11Ds issued to your employees.

Author's tip: If you need assistance with any kind of company setup, at Quality Company Formations, we can assist you with everything from company formation to filing your accounts.

What is an Accounts Office reference?

An Accounts Office reference is a unique combination of 13 characters used by HMRC to keep track of your PAYE payments. This reference is assigned and issued at the same time as an employer’s PAYE reference.

Your Accounts Office reference is a number that links your PAYE payments to your PAYE Online account.

It is sometimes referred to as an ‘Accounts Office reference number’ or a ‘PAYE Accounts Office reference’.

Accounts Office references are consistently formatted as:

A three-digit tax office number
Uppercase ‘P’
Another uppercase letter
8 numbers, or 7 numbers and an uppercase ‘X’

An Accounts Office reference will look something like 123PX00123456 or 123PX0012345X. Unlike the employer’s PAYE reference, there is no forward slash after the three-digit tax office number.

When will I use my Accounts Office reference?

You’ll use your Accounts Office reference when making any PAYE payments to HMRC.

This could include any payments, such as:

Income Tax
Employees’ National Insurance
Student loan repayments
Apprenticeship Levy payments
Construction Industry Scheme (CIS) deductions
Your employer’s Class 1 National Insurance contributions

You may also have to provide your Accounts Office reference when contacting HMRC to discuss your PAYE payments or anything else related to your employer registration.

Where to locate your Accounts Office reference?

HMRC will issue a unique Accounts Office reference when you register as an employer. It will be sent to your registered office or nominated business address about five working days after registration, at the same time as your employer’s PAYE reference.

Your Accounts Office reference will also be included in most other PAYE letters and emails from HMRC, PAYE bills, and on the front of your payment booklet.

You must keep this reference safe, along with your employer’s PAYE reference – you’ll need to provide it on a regular basis to ensure the smooth running of your payroll.

Common employer PAYE reference problems

Employer PAYE reference problems happen more often than people might think. Mistakes can quickly lead to misallocated payments, delays, and ultimately penalties.

Some of the most common mistakes include:

Submitting an incorrect PAYE reference
Mixing up PAYE and Accounts Office references
Using a reference number from a previous employer

Formatting errors can be easy to make, so be sure to double-check everything before submitting. Remember that HMRC will still penalise you, even if you made a simple mistake.

What to do if you use the wrong reference when paying HMRC

If you have submitted the wrong employer PAYE reference when paying HMRC, there are ways to rectify the error. The payment isn’t necessarily lost, but it can cause delays and trigger compliance notices.

If you realise you’ve submitted the wrong details, here are some steps you should follow.

Contact HMRC as soon as possible

Provide the payment date, amount, bank details, and the reference used. HMRC can reallocate the payment internally.

Monitor your PAYE account

Check that the payment has been correctly assigned and that no penalties or interest remain outstanding.

Respond promptly to any HMRC notices

Even if you have already paid, HMRC systems may issue automated reminders until the payment is correctly matched to your account.

Addressing the issue early significantly reduces the risk of penalties and ongoing correspondence.

What to do if you’ve lost your PAYE details

If you have lost your PAYE details, you can recover them from HMRC, or quite simply find them on previous correspondence.

Here are the best ways to recover lost PAYE details.

Check previous HMRC correspondence

Your PAYE references appear on letters from HMRC, including:

The New Employer PAYE notice
Payment reminders
Notices of coding or penalties

Remember to check both online and paper correspondence from HMRC, as these may include your employer PAYE reference.

Check your HMRC online account

The best place to find your PAYE details is your HMRC online account. If you’re registered for PAYE online, then you’ll be able to see both your employer PAYE reference and your Accounts Office reference number.

Go to your HMRC Business Tax Account, select PAYE for Employers, and then go to view employer details, where you can find your specific details.

Author's tip: You can also check payroll software or accountant records. Most payroll systems store PAYE and Accounts Office references as part of the employer setup.

Contact HMRC directly

If you cannot locate the details elsewhere, HMRC Employer Helpline can confirm them after completing security checks.

Ensure that you double-check your references. Do not guess, as this can create further complications.

Your responsibilities as a company director

As a company director, you have a legal responsibility to your company and to ensure everything is filed correctly. When you receive your employer PAYE reference, keep it in a safe place so that you can easily access it, without making your details vulnerable.

Understanding your PAYE and Accounts Office references is a key part of your payroll responsibilities as a company director. When you get it correct upfront, you avoid delays, penalties, and unnecessary admin.

If you’re looking for company secretarial or compliance support, our Full Company Secretary Service includes help with filing deadlines, access to our Business Document Template Library, and more. It’s peace of mind for just £149.99 a year.

Employer PAYE reference and Accounts Office reference – what’s the difference?

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