What Is a Tax Reference Number and Where Do I Find It?

A tax reference number is an important identifier used in the UK tax system. It helps HMRC link your earnings to your employer and ensures your tax and National Insurance are deducted correctly.

Whether you are an employee trying to check your tax code, or a business owner managing payroll, knowing what a tax reference number is and where to find it helps keep your tax affairs running smoothly.

This guide explains what a tax reference number means, where to locate it, how it differs from a Unique Taxpayer Reference (UTR), and what to do if you cannot find yours.

What Is a Tax Reference Number?

A tax reference number, also called an Employer PAYE Reference, is a unique code HMRC gives to employers when they register for PAYE.

It links employees to their employer's payroll system so HMRC can process:

• Income Tax deductions
• National Insurance payments
• PAYE submissions

For employees, this number is used when speaking to HMRC about anything related to employment tax.

For employers, it must be used every time payroll information is submitted to HMRC.

Quick example

A typical tax reference number looks like:
123/AB456

• The first three digits identify the HMRC tax office
• The code after the slash identifies the employer

Tax Reference Number vs Unique Taxpayer Reference (UTR)

It's easy to confuse the two, but they serve different purposes.

In simple terms

• If you are an employee, you need your tax reference number for payroll queries.
• If you are self-employed, a landlord, or you run a company, you need your UTR for filing tax returns.

Where Does the Tax Reference Number Come From?

When a business hires staff for the first time, it must register for PAYE with HMRC. After registration, HMRC issues:

Employer PAYE Reference (tax reference number)
Accounts Office Reference (for PAYE payments)
These are essential for submitting payroll every month.

Where Can I Find My Tax Reference Number?

You will usually find this number on documents issued by your employer, including:

• Your payslip
• Your P60 (given at the end of the tax year)
• Your P45 (if you leave a job)
• HMRC letters about your tax code

If you cannot find it, ask your payroll department or employer. You can also contact HMRC, but you must verify your identity first.

Why Your Tax Reference Number Matters

For employees

It ensures you:

• Pay the correct tax
• Avoid overpaying or underpaying HMRC
• Resolve tax code issues quickly

For employers

It helps you:

• File PAYE returns accurately
• Avoid penalties
• Make sure tax is properly allocated to your business

What To Do If You Can't Find It

If you've misplaced your tax reference number:

1. Check your payslip or P60
2. Ask your employer or payroll team
3. Contact HMRC if needed (have your NI number ready)

Never guess the number using the wrong one can delay tax queries.

Common Questions

Is my UTR the same as my tax reference number?
No, they are separate and used for different purposes.

Can I have more than one tax reference number?
Yes, if you work for multiple employers.

Can I use my tax reference number for Self-Assessment?
No, you must use your UTR.

Need Help Understanding Tax Documents?

Understanding your tax paperwork can feel overwhelming, especially if you're juggling payroll or starting a new business. At YRF Accountants, we help employees and employers stay compliant, avoid HMRC issues, and manage tax correctly from day one.

Whether you need help reading a payslip, registering for PAYE, or understanding your employer tax reference, our team is here to support you.

For expert guidance from experienced accountants in Bolton, get in touch with YRF Accountants today.