- In the UK, “tax reference number” usually means your employer’s PAYE reference, not your UTR or National Insurance number.
- You can find your PAYE reference on your payslip, P60, P45, or employer payroll emails and letters.
- If you contact HMRC, using the right reference number for the situation avoids delays and wrong tax records.
In the UK, a tax reference number most commonly links to PAYE and allows HMRC to identify which employer is responsible for deducting your Income Tax and National Insurance. If HMRC has asked for your tax reference number, they are almost always referring to your employer’s PAYE reference, not your UTR or National Insurance number.
Using the wrong reference can delay HMRC responses or lead to incorrect tax codes. With professional accounting services, you can stay compliant with HMRC and make sure payroll, tax codes, and filings all line up correctly.
This guide explains what a tax reference number means in the UK, what it looks like, where to find it, and how it differs from other HMRC reference numbers.
What does a tax reference number mean in the UK?
In everyday UK tax usage, a tax reference number usually means your employer PAYE reference number. HMRC uses this reference to link your pay, Income Tax deductions, and National Insurance contributions to the correct employer under the Pay As You Earn system.
There is no single tax reference number that applies to everything. HMRC issues different reference numbers depending on the tax involved.
When the query relates to employment, payroll, or tax codes, the PAYE reference is the number HMRC expects. HMRC explains how PAYE works for employers in its official guidance for PAYE for employers.
What does a UK tax reference number look like?
A PAYE tax reference number follows a standard format and always belongs to the employer, not the employee.
It usually appears as three digits, a forward slash, then a mix of letters and numbers, for example: 123/AB45678.
The first three digits identify the HMRC tax office that manages the employer’s PAYE scheme. The remaining characters identify the employer. Every business that runs payroll must register with HMRC as an employer, which is why each PAYE reference is unique. You can see how employer registration works in HMRC’s guidance on registering as an employer.
Where can you find your tax reference number?
Most people find their tax reference number on routine payroll documents rather than HMRC letters. Your payslip is usually the quickest place to check, as the PAYE reference is shown alongside employer details and pay information. HMRC confirms what must appear on a payslip in its guidance on payslips.
You will also find the PAYE reference on your P60 at the end of the tax year and on your P45 if you leave a job. If you are reviewing year-end paperwork, this guide on how to read a P60 shows exactly where the PAYE reference appears.
If you no longer have these documents, your employer or payroll provider can usually confirm the reference for you.
If HMRC asks for your tax reference number, always check the context first. If the issue relates to payslips, tax codes, or employment income, they want your employer’s PAYE reference, not your UTR or National Insurance number. Quoting the wrong reference is one of the most common reasons HMRC queries stall or get misallocated.
Is a tax reference number the same as a UTR?
No. A tax reference number and a Unique Taxpayer Reference (UTR) are different, even though they are often confused.
A PAYE tax reference identifies an employer for payroll purposes. A UTR identifies an individual or business for Self Assessment. You only receive a UTR if you register for Self Assessment, such as when you become self-employed, start receiving rental income, or run a limited company.
If HMRC is asking about a Self Assessment return, you will need your UTR instead. This guide on how to find your UTR number explains when a UTR is issued and where to locate it.
Tax reference numbers compared
Different HMRC reference numbers serve different purposes. The table below shows how a PAYE tax reference fits alongside other common UK identifiers.
Reference number | What it identifies | Typical use |
PAYE tax reference | An employer | Payroll and employee tax |
UTR | An individual or business | Self Assessment |
National Insurance number | An individual | NI contributions and benefits |
VAT number | A business | VAT returns and invoices |
Using the correct reference ensures HMRC links records properly and avoids misallocated payments or delays.
What if you have more than one employer?
If you have more than one job or receive a pension alongside employment, you will have more than one PAYE tax reference number. Each employer or pension provider has their own reference, and HMRC tracks each source of income separately.
When contacting HMRC, always quote the reference that matches the job or pension you are asking about. Using the wrong reference can result in incorrect tax codes or emergency tax situations, such as those explained in tax code 0T.
What is a Notice of Coding?
A Notice of Coding is issued by HMRC to explain how your tax-free allowance is applied. You receive one for each employment or occupational pension you have.
The notice includes the PAYE reference so HMRC can apply the correct tax code to the correct employer. If the reference on the notice does not match your job, your tax deductions may be wrong. HMRC explains how tax codes work and why Notices of Coding are issued on its official guidance page for tax codes.
How Sleek helps you stay compliant with HMRC
Keeping track of the right tax reference number sounds simple, but small mistakes can quickly lead to payroll errors, incorrect tax codes, or long back-and-forth with HMRC.
Sleek supports individuals and businesses with payroll, Self Assessment, and wider tax compliance. We make sure HMRC receives the correct references from the start, so your records stay accurate and issues are resolved quickly.
Fill in the contact form and we will get back to you soonest.
Disclaimer: The preceding information is not legal advice. This content is aimed to provide general guidance. For more formal or legal advice, contact Sleek directly.
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FAQs on tax reference number UK
What is a tax reference number used for?
In the UK, a tax reference number is mainly used by HMRC to identify an employer under PAYE. It links your pay, Income Tax, and National Insurance deductions to the correct employer. HMRC relies on it when reviewing payroll records, issuing tax codes, and handling queries about employment income.
Where can I find my tax reference number?
You can usually find your tax reference number on documents issued by your employer. It appears on your payslip, your P60 at the end of the tax year, and your P45 if you leave a job. It may also appear on payroll letters or emails relating to PAYE or tax codes.
What’s the difference between a UTR and a tax reference number?
A tax reference number usually refers to an employer’s PAYE reference. A Unique Taxpayer Reference (UTR) identifies an individual or business for Self Assessment. PAYE references relate to employment and payroll, while UTRs relate to personal or business tax returns. This guide on how to find your UTR number explains when each one applies.
Do freelancers need a tax reference number?
Most freelancers do not need a PAYE tax reference number. They usually deal with HMRC using a UTR for Self Assessment. A freelancer only needs a PAYE reference if they employ staff or choose to run payroll, for example to pay themselves a salary through a limited company.
Where is the tax reference number located on a payslip or P60?
On a payslip, the tax reference number is usually shown near the employer’s name or payroll details. On a P60, it appears in the employer information section and is normally labelled as the PAYE reference. If you are unsure where to look, this guide on how to read a P60 shows the exact location.
Register a business and get a tax reference number
When you register a business and then register as an employer, HMRC issues a PAYE tax reference number so you can run payroll and report pay and deductions correctly. If you are setting up a company, Sleek can handle the process from start to finish through our company incorporation service.
Get a replacement tax reference number
If you lose your tax reference number, you usually do not need to request a replacement. You can find it again on payslips, P60s, or P45s, or by contacting your employer or payroll provider. Employers can also find their PAYE reference on HMRC letters issued when they registered for PAYE.
