Key facts
- The Employer PAYE Reference is in the format 123/AB45678 (tax office number / employer reference).
- The Accounts Office Reference is a 13-character code used when paying HMRC.
- Both references are issued when you register as an employer.
- The Employer PAYE Reference appears on P45s, P60s, payslips, and RTI submissions.
- You can find your references on HMRC letters, your online PAYE account, or your payroll software.
Your Two PAYE References
When you register as an employer with HMRC, you receive two reference numbers. Each serves a different purpose, and you will use both regularly throughout the payroll year:[1]
| Reference | Also Known As | Format Example | Purpose |
|---|---|---|---|
| Employer PAYE Reference | ERN, PAYE reference | 123/AB45678 | Identifies your PAYE scheme on forms, submissions, and correspondence |
| Accounts Office Reference | AOR | 123PA00012345 | Identifies your payment account when paying PAYE to HMRC |
The Employer PAYE Reference (ERN)
Your Employer PAYE Reference (sometimes called the Employer Reference Number or ERN) has two parts:[2]
- Tax office number — a 3-digit number identifying the HMRC tax office that handles your PAYE scheme
- Employer reference — a unique alphanumeric code assigned to your business
These are separated by a forward slash: 123/AB45678
Where It Appears
- Every Full Payment Submission (FPS) and Employer Payment Summary (EPS)
- P45s issued to departing employees
- P60s issued at year end
- Employee payslips (recommended)
- All HMRC correspondence about your PAYE scheme
The Accounts Office Reference (AOR)
The Accounts Office Reference is a 13-character code that you use when making PAYE payments to HMRC. It ensures your payment is allocated to the correct employer account.[3]
When You Use It
- Setting up a direct debit for monthly PAYE payments
- Making a bank transfer (BACS or Faster Payment) to HMRC
- Sending a cheque to HMRC (include on the payslip booklet)
- Any payment-related correspondence with HMRC
Important: When paying by bank transfer, you must include your Accounts Office Reference as the payment reference. If HMRC cannot match your payment to your account, it may appear as unpaid and you could receive a late-payment notice.
How to Find Your References
| Method | Employer PAYE Reference | Accounts Office Reference |
|---|---|---|
| HMRC registration letter | Yes | Yes |
| HMRC online services (Business Tax Account) | Yes | Yes |
| Your payroll software settings | Yes | Yes |
| Previous P45 or P60 | Yes | No |
| HMRC payment reminder letters | Sometimes | Yes |
| Employer Helpline (0300 200 3200) | Yes | Yes |
Tip: Store both references in a secure but accessible place. You will need the Employer PAYE Reference every time you process payroll, and the Accounts Office Reference every time you pay HMRC. Most payroll software stores both, but keep a backup in case you change systems.
Common Points of Confusion
- PAYE Reference vs UTR: Your Unique Taxpayer Reference (UTR) is for Self Assessment or Corporation Tax. Your PAYE Reference is specifically for payroll. They are different numbers.
- PAYE Reference vs NI number: Employees have individual NI numbers. The Employer PAYE Reference identifies the employer’s payroll scheme, not an individual.
- Old vs new references: If you close a PAYE scheme and open a new one (for example, after a business restructure), you will get new references. The old ones become inactive.
Frequently Asked Questions
Where can I find my Employer PAYE Reference?
Your Employer PAYE Reference is on the letter HMRC sent when you registered as an employer. It also appears on P45s, P60s, and in your HMRC online services for employers. If you use payroll software, it will be stored in your employer settings. The format is a 3-digit tax office number, a forward slash, then your unique reference (e.g. 123/AB45678).
Where can I find my Accounts Office Reference?
Your Accounts Office Reference is on the letter HMRC sent when you registered for PAYE. It is a 13-character code starting with digits. You need this reference every time you make a PAYE payment to HMRC. It is also available in your HMRC online account under “Business tax account.”
Are the Employer PAYE Reference and Accounts Office Reference the same thing?
No. They are two different references for two different purposes. The Employer PAYE Reference identifies your PAYE scheme (used on forms and submissions). The Accounts Office Reference identifies your payment account (used when sending money to HMRC). You need both to operate PAYE correctly.
What do I do if I lose my PAYE references?
You can find your references by logging in to your HMRC online services for employers, checking your payroll software settings, or looking at any previous P45, P60, or HMRC letter. If you still cannot find them, call the Employer Helpline on 0300 200 3200.
Further Reading
- Registering as an Employer — how to register and receive your references
- Full Payment Submission (FPS) — where the Employer PAYE Reference is used in reporting
- Key Payroll Dates Calendar — when PAYE payments are due to HMRC
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Sources
- PAYE and payroll for employers — GOV.UK
- Find your employer PAYE reference — GOV.UK
- Pay employers' PAYE — GOV.UK