What Payment Reference Should I Use When Paying PAYE to HMRC?

Using the correct payment reference is crucial when paying PAYE to HMRC. An incorrect reference can lead to misallocated payments, automatic penalties, and unnecessary complications with your account.

🔢 Standard On-Time Payments

For payments made on or around the 22nd of the month, simply use your 13-digit Accounts Office Reference Number.

You can find this reference:

• In your HMRC online account
• On the letter HMRC sent when you registered as an employer
• In your original PAYE registration documentation

📅 Early or Late Payments (14+ Days Before/After the 22nd)

If paying 14 days or more before or after the 22nd, add 4 extra digits to your 13-digit reference:

Format: [13-digit reference] + [YY] + [MM]

• YY = Last 2 digits of the tax year (e.g., '25' for 2024-25)
• MM = Tax month number (e.g., '01' for April, '02' for May)

📊 2024-25 Tax Year Reference Guide

💼 Special Payment References

P11D/Class 1A NIC Payments:

Use suffix 2513 for benefit-in-kind payments

PAYE Settlement Agreements/Penalties:

Use the specific reference shown on HMRC's payslip (format: ZA123456789012)

⚠️ What Happens with Wrong References?

• HMRC cannot allocate your payment correctly
• Automatic late payment penalties may apply
• Your account may show as unpaid despite payment being made
• Additional interest charges could accumulate

🛠️ If You've Made an Error

Contact HMRC immediately to explain the situation - they can usually reassign payments once they have the correct details.

💡 Pro Tip

If you're using HMRC's online payment service, it automatically calculates the correct reference numbers for early or late payments.

Need help with PAYE payments or references?

👉 Contact us here and we'll ensure your payments are processed correctly.