PAYE reference number vs Accounts Office reference
A PAYE reference number and an Accounts Office reference are two different numbers that HMRC gives an employer. The employer PAYE reference looks like 123/AB456, and the Accounts Office reference has 13 characters, like 123PX00123456.
Check the P60 or an HMRC letter about PAYE for the first. Look at HMRC's PAYE letters, including those from when you registered as an employer, for the second.
At a glance
| Employer PAYE reference | Accounts Office reference | |
|---|---|---|
| Name | HMRC prefers "Employer PAYE reference"; its hint text also says "PAYE reference" | Not the "PAYE Accounts Office reference" |
| Format | 3 numbers, a forward slash, then 1 to 10 letters or numbers | 13 characters |
| Example | 123/AB456 | 123PX00123456 or 123PX0012345X |
| Where to find it | On your P60 and on letters from HMRC about PAYE | On letters from HMRC about PAYE, including the ones you got when you registered as an employer |
| Early or late payments | Not mentioned on the early and late payments page | Add 4 numbers to it |
The employer PAYE reference
The employer PAYE reference is the number printed on your P60 and on HMRC's PAYE letters. HMRC's design guidance prefers "Employer PAYE reference", though its hint text also says "PAYE reference".
It is made of a three-digit tax office number, a forward slash and a tax office employer reference, such as 123/AB456.
You will find it on your P60 and on letters from HMRC about PAYE.
The Accounts Office reference
The Accounts Office reference is a 13-character reference from HMRC.
The format is three digits, the letter P, one letter, then either eight digits or seven digits and an X.
It appears on HMRC letters about PAYE, including those from when you registered as an employer.
When you pay PAYE early or late, GOV.UK says you add 4 extra numbers to the 13-character reference. If you pay through the online service, it works the numbers out for you.
Which one does the form want?
If a form asks for your "PAYE reference" or "employer PAYE reference", it wants the number with the slash, like 123/AB456.
If it asks for your "Accounts Office reference", it wants the 13-character one.
For an early or late payment, you build the payment reference from the Accounts Office reference.
What if you cannot find them?
The GOV.UK and HMRC pages we checked point to two places only: your P60 and letters from HMRC about PAYE, including the letters you got when you registered as an employer.
Neither page gives another way to look them up.
How Kofolio keeps both
On a Kofolio company card, the PAYE employer reference and the Accounts Office reference are two separate fields, next to the company number, UTR and VAT number.
You type each one in once, then click a value to copy it.
Neither is hidden by default, because only the authentication code, the UTR and anything you mark are. If you want one hidden, mark it.
Kofolio only stores and copies the numbers. It files nothing for you.
Frequently asked questions
What does an Accounts Office reference look like?
It has 13 characters, for example 123PX00123456 or 123PX0012345X.
How long is an Accounts Office reference?
It is 13 characters long.
Is the Accounts Office reference the same as my UTR?
No. The Corporation Tax UTR is a different number, and gov.uk describes it as 10 digits. The Accounts Office reference has 13 characters.
Where is the employer PAYE reference on a P60?
HMRC says it will be on your P60. It also appears on HMRC letters about PAYE.
What do I add when I pay early or late?
Add 4 extra numbers to the 13-character Accounts Office reference. The online service works them out for you.
Is it called the PAYE Accounts Office reference?
HMRC tells service builders not to call it that. The name is just "Accounts Office reference".
Keep both in one place
Add your company to Kofolio and keep both references on its card, ready to copy. Kofolio is free. Find your company