Accounts Office Reference Number Explained

Learn what an accounting reference date is, how it's set, how to change it, and the deadlines for filing annual accounts with HMRC and Companies House.

When running payroll for employees in the UK, there are two key reference numbers issued by HMRC that you’ll need — the Accounts Office reference number and the Employer PAYE reference number. Each plays a distinct role in how you report and pay tax on behalf of your staff.

If you’re confused about what they are, when to use them, and where to find them, this guide breaks it all down clearly.

What Is the Accounts Office Reference Number?

The Accounts Office reference number is a unique code issued by HMRC when you register as an employer. It identifies your company for the purpose of submitting PAYE (Pay As You Earn) payments — including income tax and National Insurance deductions you make from employees’ wages.

It’s a 13-character code, usually structured like this:

123PA12345678

It includes your HMRC office code and a unique identifier for your business.

When Do You Use the Accounts Office Reference Number?

You’ll use the Accounts Office reference every time you:

  • Submit PAYE payments to HMRC

  • Complete forms related to payroll

  • Contact HMRC about employer payment issues

  • Set up payment references for HMRC bank transfers

It tells HMRC which employer the payment relates to, helping them allocate funds correctly and avoid confusion or penalties.

Why Do You Have an Accounts Office Reference Number?

HMRC needs to track payments from employers accurately. Your Accounts Office reference helps them:

  • Match incoming PAYE and National Insurance payments to the right account

  • Ensure you’ve paid the correct amount

  • Monitor compliance with payment deadlines

Without this reference, your payments could be misallocated, leading to potential interest, penalties or chasing letters.

Who Issues the Accounts Office Reference Number?

HMRC issues your Accounts Office reference number when you register as an employer — typically done online via GOV.UK. Once registered, you’ll receive:

  • An Employer PAYE reference number

  • An Accounts Office reference number

Both are sent in your welcome pack or confirmation letter (usually within 5-10 working days).

In What Circumstances Will I Need It?

You’ll need your Accounts Office reference number whenever you:

  • Make PAYE and NI payments to HMRC

  • Set up payroll software or give your accountant access

  • Use HMRC’s online services for employers

  • Complete forms like P30 (payment booklet) or BACS reference setup

  • Apply for Employment Allowance or reclaim statutory payments

It’s essential for keeping your PAYE affairs running smoothly and avoiding admin issues.

Where Can I Find My Accounts Office Reference?

You can find your Accounts Office reference number in several places:

  • The HMRC welcome letter you received when registering as an employer

  • Within your HMRC online account under the PAYE section

  • On any P30 or P32 payment booklets issued by HMRC

  • On correspondence from HMRC about PAYE or employer payments

  • From your payroll software if it was entered correctly at setup

If you’ve lost it, you can request it from HMRC by contacting the Employer Helpline.

Example of an Accounts Office Reference Number

Here’s what a typical Accounts Office reference might look like:

123PA00123456

It combines a three-digit tax office code, a two-letter code, and a unique identifier.

Employer PAYE Reference and Accounts Office Reference – What’s the Difference?

Both are issued by HMRC but serve different purposes:

Employer PAYE Reference

Identifies your company’s PAYE scheme

Typically 3 digits + suffix i.e. 123/A12345

Accounts Office Reference

Used for PAYE and NI payments to HMRC

13 characters i.e. 123PA00123456

You’ll need both references to run payroll properly. One is used to report employee earnings (PAYE ref), the other to make payments to HMRC (Accounts Office ref).

What Is an Employer PAYE Reference?

Your Employer PAYE reference is another unique code issued when you register for PAYE. It’s used to identify your business when submitting payroll information to HMRC.

You use it when:

  • Filing RTI submissions (Full Payment Submissions, etc.)

  • Completing P60s, P45s, and P11Ds

  • Registering for payroll software

  • Contacting HMRC about employee tax matters

It’s visible on HMRC correspondence and inside your employer online account.

When Will I Need the Employer PAYE Reference?

You’ll need it for:

  • Reporting new starters or leavers

  • Sending monthly FPS submissions

  • Completing year-end tasks like issuing P60s

  • Accessing payroll-related services or benefits (like Employment Allowance)

  • Setting up pension schemes or payroll integrations

How Do I Apply for a PAYE Reference Number?

To get a PAYE reference and Accounts Office reference, you must register as an employer with HMRC. You can do this:

  • Online via GOV.UK: Register as an employer

  • Through your accountant if they’re setting up payroll for you

Once approved, HMRC will send you both reference numbers by post within 5–10 working days.

Where Can I Find My Employer PAYE Reference?

It will appear:

  • On your HMRC welcome pack after registering

  • On your P60, P45 or payslips if you're an employee

  • Inside your HMRC online account under PAYE

  • In payroll software settings

Final Thoughts

Your Accounts Office reference and Employer PAYE reference are critical for managing payroll properly. One links to your payments, the other to your employee records. Make sure both are stored securely and passed on to whoever manages your payroll or tax compliance.

If you lose either, HMRC can reissue it — but keeping it on hand saves time, reduces admin stress, and ensures your payments and reports are matched correctly.