HMRC gives every employer two references, and forms ask for them by slightly different names: employer PAYE reference, employer reference, PAYE reference number, Accounts Office reference, AORN. Using the wrong one can send a payment to the wrong place. This post shows what each looks like, what it is for, and where to find it.
Two references, two jobs
| Employer PAYE reference | Accounts Office reference | |
|---|---|---|
| Format | 3 numbers, a slash, then 1 to 10 letters and numbers | 13 characters: 3 numbers, the letter P, one letter, then 8 numbers (or 7 numbers and an X) |
| Example | 123/AB456 | 123PX00123456 or 123PX0012345X |
| What it identifies | Your PAYE scheme | Your PAYE account for payments |
| Used for | Payroll software, P60s, HMRC letters and helpline calls, forms to the Employer Office | Paying PAYE and National Insurance to HMRC, and calls to the Payment Enquiry Helpline |
| Where to find it | HMRC's registration letter, your employees' P60s, HMRC letters about PAYE | HMRC's registration letter, your HMRC online account if enrolled for PAYE Online, your payment booklet or the letter that replaced it |
Formats are from HMRC's design patterns for its own services, which describe how HMRC asks for each reference.
What is an employer PAYE reference?
It is the reference HMRC issues when you register for PAYE for employers. You give it to HMRC whenever you call an employer helpline (except the Payment Enquiry Helpline) and put it on any forms or letters to the Employer Office.
Employees see it too. HMRC's own guidance tells people they will find the employer PAYE reference on their P60, and HMRC's own P45 form prints it at the top of Part 1A, the copy the leaver keeps. An employee who needs their employer's PAYE reference, for example to deal with HMRC about a tax code, can usually find it on a P60.
What is an Accounts Office reference?
It is the 13-character reference you use to pay HMRC. GOV.UK says to use it without spaces when you make a PAYE payment. If you pay early or late for a particular month, you add 4 extra numbers to it, as listed on HMRC's page on reference numbers for early and late payments.
GOV.UK warns that if you use the wrong reference, your payment may be delayed or used to pay a different tax bill that you owe.
Where to find each reference
- The letter HMRC sent when you registered as an employer has both references.
- Your HMRC online account shows the Accounts Office reference if you have enrolled for PAYE Online.
- P60s you issued show your employer PAYE reference.
- Older payment booklets, or the HMRC letter that replaced them, show the Accounts Office reference on the front.
- Your payroll software, if you entered them when you set it up.
If you registered by a method other than online, HMRC's help says you must wait for the employer reference before you can enrol for PAYE Online.
Who else asks for them?
The Pensions Regulator asks for both together. For automatic enrolment, it uses your Accounts Office reference with your PAYE reference to generate your letter code, which you need for its secure online services.
Mixing them up: what goes wrong
The usual slip is a swap: paying HMRC while quoting the employer PAYE reference, or entering the Accounts Office reference in a form that wanted the PAYE reference. Payments are the expensive mistake, because GOV.UK warns that a payment made with the wrong reference may be delayed or set against a different tax bill. Check the 13 characters, with no spaces, every time you set up a new payment.
If you can't find either reference, start with HMRC's registration letter and your online account. Your payroll software holds both if you entered them when you set it up. If none of those has them, contact HMRC with your business details.
Do payslips have to show the PAYE reference?
No. GOV.UK lists what a payslip must show (earnings before and after deductions, deductions that can change each payday, and hours where pay varies with time worked), and the employer PAYE reference isn't on that list. Our guide to payslip legal requirements covers the rules. Some payslips show it anyway. The P60 is where employees can count on finding it.
Where PayDocs fits
The PayDocs P60 generator asks for your employer PAYE reference in the 123/AB456 format and prints it on the P60, with the year's pay, tax and National Insurance from your payroll. You preview it free. PayDocs never asks for your Accounts Office reference, because it doesn't make payments to HMRC.
This is general information about HMRC rules for the 2026/27 tax year, as published on 7 October 2026. It is not tax or legal advice.
Questions
What does an employer PAYE reference look like?
3 numbers, a forward slash, then between 1 and 10 letters and numbers, for example 123/AB456. HMRC uses it to identify your PAYE scheme.
What does an Accounts Office reference look like?
13 characters: 3 numbers, the letter P, one more letter, then 8 numbers or 7 numbers and an X, for example 123PX00123456. You quote it when paying HMRC.
Where do I find my employer PAYE reference?
On the letter HMRC sent when you registered as an employer, on later letters from HMRC about PAYE, and on the P60s you give your employees after each tax year.
Which reference do I use to pay HMRC?
The 13-character Accounts Office reference, entered without spaces. For an early or late payment for a particular month, add the 4 extra numbers HMRC lists for that month.
Is the PAYE reference on my payslip?
Not necessarily. GOV.UK doesn't require it on a payslip, though some employers include it. HMRC's guidance says you will find it on your P60.
Sources
- HMRC design patterns: Employer PAYE reference
- HMRC design patterns: Accounts Office reference
- GOV.UK: Pay employers' PAYE, pay using another payment method
- HMRC online services help: Employer PAYE reference
- HMRC: P45 (Continuous) form, Part 1A shows the employer PAYE reference
- The Pensions Regulator: Where do I find my Accounts Office reference number?
- GOV.UK: Payslips
- GOV.UK: Register as an employer
Sources checked 13 October 2026. This article explains how pay documents work; it is not tax or legal advice.
