Accounts Office reference number: format and where to find it
The Accounts Office reference number is a 13-character reference from HMRC for employers. You use it as the payment reference when you pay PAYE, and it is on the letter HMRC sent when you registered as an employer.
It looks like 123PX00123456 or 123PX0012345X. Those are the examples HMRC uses.
This page is about the Accounts Office reference on its own. For how it differs from the employer PAYE reference, see PAYE reference number vs Accounts Office reference.
The format
HMRC describes the format as four parts, in order.
| Part | What it is |
|---|---|
| First 3 characters | 3 numbers |
| Next character | The letter P |
| Next character | A letter |
| Last 8 characters | 8 numbers, or 7 numbers and an X |
That makes 13 characters in all.
Where to find it
GOV.UK gives two places.
- In your HMRC online account, if you enrolled for PAYE online.
- On the letter HMRC sent when you registered as an employer. If your accountant or tax adviser registered you, HMRC sent it to them.
HMRC's design guidance says it is on letters from HMRC about PAYE and from when you registered as an employer.
If you cannot find it
Check the two places above first, and ask your accountant or tax adviser if they registered you.
HMRC's employer PAYE and National Insurance payments contact page says you will need the reference when you call that line, so it is worth finding it before you do.
How you use it
When you pay PAYE by bank transfer or another non-online method, you use the 13-character reference as the payment reference, without spaces. For a cheque, you write it on the back.
For an early or late payment, you add 4 extra numbers to the 13-character reference. If you pay through the online service, it works the numbers out for you.
Payments are due by the 22nd of the next tax month if you pay monthly, or the 22nd after the end of the quarter if you pay quarterly. A cheque must reach HMRC by the 19th of the month.
How Kofolio keeps it
The Accounts Office reference is its own field on the company card. Type it in once, then click the value to copy it when a payment form asks.
You can mark it so that it stays hidden until you press show. It still copies while hidden.
Kofolio only stores and copies the number. It does not make payments or file anything for you.
Frequently asked questions
How long is an Accounts Office reference number?
13 characters.
What does it look like?
123PX00123456 or 123PX0012345X, the examples HMRC uses.
Where do I find my Accounts Office reference?
In your HMRC online account if you enrolled for PAYE online, or on the letter HMRC sent when you registered as an employer.
Do I write it with spaces?
As a payment reference, no. GOV.UK says to enter it without spaces.
What do I add if I pay early or late?
4 extra numbers, added to the 13-character reference. The online service works them out for you.
Keep it ready to copy
Add your company to Kofolio and keep the Accounts Office reference on its card, ready to copy. Kofolio is free. Find your company