Need to quote your income tax reference number to HMRC and can't remember where it lives? You're not alone. It's one of the numbers people most often mix up, usually with their UTR or their National Insurance number.
The good news is that it's printed on documents you already have. This guide shows you exactly where to look, what the number should look like, and how to tell it apart from the other tax references floating around your paperwork.
It's aimed at employees and company directors paid through PAYE. If you run payroll for staff, the same reference is the one HMRC will ask you to quote too.
What is an income tax reference number? {#what-is-it}
Your income tax reference number is more accurately called the employer PAYE reference. It's the unique reference HMRC issues to your employer when they register for the Pay As You Earn (PAYE) scheme. It identifies your employer's payroll in HMRC's records, and you're linked to it as one of their employees.
Every time your employer runs payroll, they report your pay and the tax they've deducted to HMRC against this reference. So while it sits on your documents, it belongs to your employer, not to you personally.
It's a different thing from your National Insurance number and from your personal tax references. Getting them straight saves a lot of time when you contact HMRC.
Where does it come from? {#where-from}
A business has to register for PAYE before it can pay staff and deduct tax. When HMRC processes that registration, it issues the employer a PAYE reference. That reference then identifies the employer's payroll for as long as the scheme runs.
Your employer uses it to:
- report pay and deductions to HMRC under Real Time Information (RTI)
- account for employer National Insurance contributions
- submit end-of-year payroll information
- deal with HMRC on payroll queries
- produce your P45s and P60s
You're attached to that reference automatically when you start the job. If your employer changes their trading name but stays the same legal entity, the PAYE reference usually stays the same. A genuine restructure that closes the old scheme and opens a new one can mean a new reference.
If you're setting up a payroll for the first time and want it done properly, that's exactly the kind of thing our payroll and bookkeeping team handles day to day.
Is it the same as my UTR? {#vs-utr}
Calculate your take-home pay →
No. These are different numbers with different jobs, and confusing them is the single most common mix-up we see.
| Number | Belongs to | Format | Used for | Where to find it |
|---|---|---|---|---|
| PAYE reference | Your employer | 3 digits, a slash, then 1 to 10 characters (e.g. 123/AB456) | Employment tax and payroll | Payslip, P45, P60, tax code notice |
| Unique Taxpayer Reference (UTR) | You | 10 digits | Self Assessment tax returns | HMRC letters, your tax return, your personal tax account |
| National Insurance number | You | 9 characters (e.g. AB123456C) | Your NI contributions record | Payslip, HMRC letters, benefit claims |
In short, the PAYE reference is your employer's identifier, while your UTR is your personal tax account number that stays with you for life.
If you're employed under PAYE only, you may never need a UTR. Self-employed people, landlords, company directors and higher earners who file a return usually need both. If you've just realised you need a UTR, our Self Assessment service can get you registered and filing.
Where can I find my income tax reference number? {#where-to-find}
Your PAYE reference appears on several documents you already receive. Here's where to look.
On your payslip
This is usually the quickest place. Many payslips show the employer PAYE reference near the top, alongside your tax code and National Insurance number. Look for a label such as "Tax Ref", "PAYE Ref" or "Employer Reference". On digital payslips it's normally in the header or the employee-details panel.
On your P45
When you leave a job, your employer must give you a P45 summarising your pay and tax for that employment. The employer PAYE reference is shown on it, which is why a new employer often asks for your P45 when you start.
On your P60
Your employer must give you a P60 by 31 May following the end of the tax year (the tax year runs 6 April to 5 April). It's your annual summary of pay and tax for that job, and the PAYE reference is on it. Keep your P60s safe, as they're handy proof of income for mortgage and loan applications.
On your tax code notice
HMRC sends a tax code notice (a "Notice of Coding") when it sets or changes your code. It shows the PAYE reference for the employment the code applies to, so if you have more than one job you'll see a different reference for each.
In your personal tax account
If you've set up an HMRC personal tax account, you can view your current and recent employers and their PAYE references in your PAYE income section. That's the fallback if your paper documents have gone missing.
What does an income tax reference number look like? {#what-it-looks-like}
The format is consistent, which makes it easy to spot once you know the shape.
It's three digits, then a forward slash, then between one and ten further characters. Those trailing characters can be numbers, letters, or a mix. Examples:
- 123/AB456
- 456/A4567
- 789/ABC12
- 321/12345
The three digits at the start are the tax office number. The part after the slash is the employer's reference within that office.
It is not:
- a 10-digit number on its own (that's your UTR)
- a 9-character code starting with two letters (that's your National Insurance number)
Don't confuse it with the Accounts Office reference
Employers also have an Accounts Office reference, a 13-character reference used when paying PAYE over to HMRC. That one is about payments; the PAYE reference is about identifying the employment. They look different and do different jobs, so check the label on the document before you quote a number.
When do I need it? {#when-needed}
You'll most often need your PAYE reference when something about your employment tax needs sorting:
- Contacting HMRC about your tax code, PAYE or employment income. It helps them find the right employment record quickly, which matters if you have more than one job.
- Querying your tax code. If you think the wrong code is being used, quoting the PAYE reference tells HMRC which employment to fix. If you're unsure your code is right, our income tax calculator is a quick sense-check.
- Starting a new job, where your new employer uses the details on your P45.
- Querying payslip deductions with HMRC or your payroll team.
- Claiming a PAYE tax refund, so HMRC can match the overpayment to the right employment.
- End-of-year reconciliations, when HMRC writes to you about an under- or overpayment.
What if I can't find it? {#cant-find}
Don't worry if it isn't to hand. You have several options.
Ask your employer. Your payroll or HR team use the reference every pay run, so they can give it to you straight away.
Check your personal tax account. Log in to your HMRC personal tax account and open your employment income section to see your employer's PAYE reference. Setting an account up takes a few minutes; you'll need your National Insurance number and details from a recent payslip or P60.
Call HMRC. The Income Tax helpline is 0300 200 3300 (Monday to Friday 8am to 6pm, closed bank holidays). Have your National Insurance number, your name and date of birth, and your employer's name ready, as HMRC will verify your identity before sharing anything.
Ask for a replacement document. Lost your P45 or P60? Your employer can usually reissue a copy.
Can I have more than one? {#multiple}
Yes. If you work for two or more employers at the same time, you'll have a separate PAYE reference for each, because each employer has its own. That's completely normal for people with more than one part-time role, a main job plus weekend work, or multiple directorships.
When you change jobs, your current reference changes too. The old employer's reference stays on your P45 and historical records; the new employer's reference appears on your new payslips. HMRC keeps your full employment history, so it can see the whole picture across every job.
If you have several jobs, you'll often have a different tax code for each (your main job usually carries your personal allowance, and a second job may use a BR code). HMRC uses the PAYE reference to apply the right code to the right employer.
Talk to Zmartly about your payroll and tax
If you're an employer setting up PAYE, or an employee or director trying to make sense of your tax code and references, we can help. Book a free 20-minute call with a Zmartly accountant and we'll point you to the exact number you need and check nothing's slipping through. Get in touch with Zmartly.
FAQs {#faqs}
What is an income tax reference number in the UK?
It's the employer PAYE reference, a unique identifier for your employer's PAYE scheme with HMRC. It appears on your payslip, P45, P60 and tax code notice, and links your employment to your employer's payroll in HMRC's records.
Where can I find my income tax reference number?
On your payslip, P45, P60 or HMRC tax code notice, or by logging into your HMRC personal tax account. Your payroll or HR department can also give it to you instantly.
Is a tax reference number the same as a UTR?
No. The PAYE reference belongs to your employer and covers your employment income. A Unique Taxpayer Reference (UTR) is your personal 10-digit reference for Self Assessment. They do different jobs.
What does an income tax reference number look like?
Three digits, a forward slash, then one to ten more characters, such as 123/AB456. The trailing part can be numbers, letters or a mix.
Do I need an income tax reference if I'm self-employed?
Not for self-employment, because that income isn't paid through PAYE. You'll have a UTR for Self Assessment instead. If you're both employed and self-employed, you'll have both numbers.
Can I have more than one income tax reference number?
Yes. With more than one employer you'll have a separate PAYE reference for each job, because each employer has its own.
How do I contact HMRC about my income tax reference?
Call the Income Tax helpline on 0300 200 3300 with your National Insurance number, your name and date of birth, and your employer's name. HMRC will verify your identity before confirming anything.
Will my income tax reference change if my employer changes their name?
Usually not. If your employer keeps the same legal entity and just changes its trading name, the PAYE reference normally stays the same. A full restructure that closes and re-registers the scheme can mean a new reference.
