Every employer and pension provider in the UK has a special reference number that helps HMRC (the tax office) keep track of their tax records. This number is often called an Employer Reference Number or a PAYE reference. If you ever need to speak to HMRC about tax matters, they might ask you for this number so you can find your records more easily.
How to Find Your Tax Reference Number
Not sure where to look for your tax reference number? Here are a few places to check:
- Payslip: Every time you get paid, take a look at your payslip – the number is often printed there.
- P60: At the end of the tax year, your employer gives you a P60. It shows your total earnings and the tax you’ve paid – the tax reference number is usually on that too.
- P45: If you’ve left your job, this number will be on your P45 – that’s the form you get when your job ends.
- Emails or letters from work: Sometimes employers include this number in work-related emails or letters, especially ones about your pay or taxes.
If you’re having trouble spotting it, don’t stress – just ask your employer or payroll team, and they’ll point you in the right direction.
Understanding the Format of a Tax Reference Number
A tax reference number is made up of two parts.
It usually begins with three numbers, which identify the HMRC tax office that handles your employer’s records. After that, there’s a second part made up of letters, numbers, or a mix of both, which is unique to the employer.
An example might look like: 123/AB45678.
If you’re ever asked to provide your tax reference number but can’t find it, you can give your National Insurance number instead. HMRC can use that to find your information
Tax reference vs. UTR – are they the same?
No – they’re two different things, even though they both come from HMRC.
A tax reference number is linked to your employer. It helps HMRC keep track of the tax they take from your wages or pension.
A UTR (Unique Taxpayer Reference) is different. HMRC gives you this 10-digit number when you sign up for Self Assessment – that’s the system you use if you’re self-employed or need to file your own tax return.
So, if you have a job and also do freelance work or get other income, you might have both numbers. Which one you see on a letter from HMRC depends on what the letter is about.
Working for more than one employer?
If you’ve got more than one job, don’t worry—each employer has their own separate tax reference number.
When you get a letter or document from HMRC, take a moment to check which job it’s about. Make sure you’re using the right reference number for the right employer to avoid any mix-ups.
Why using the right HMRC reference number matters
Every employer who signs up for Pay As You Earn (PAYE) gets a unique tax reference number from HMRC. This number helps HMRC keep track of which employer they’re dealing with, especially when it comes to tax and payroll.
If you use other HMRC services, you’ll have different reference numbers too. For example:
- VAT: You’ll get a unique VAT registration number if your business is VAT-registered.
- Limited company: You’ll have a Company UTR (Unique Taxpayer Reference) for submitting Corporation Tax returns.
To keep things simple, it’s a good idea to make a note of all your HMRC reference numbers, along with what each one is for. That way, you won’t get them mixed up when dealing with different parts of HMRC.
Knowing About Notice of Coding
Each year, HMRC sends out a Notice of Coding for every job or pension you have. This notice tells you how your tax-free personal allowance is being split across your income sources.
It’s worth checking your notice carefully. If there’s a mistake—like an allowance being split incorrectly—get in touch with HMRC straight away. It’ll help you avoid paying too much or too little tax.
Not sure where to start?
Let’s be honest—tax can feel like a maze sometimes. If you’re feeling unsure, the experienced accountants at Cangaf Ltd. are here to help. They’ll make sense of the numbers and guide you through everything you need to know.