Payment reference numbers

Normal on time payments should include a 13-character reference number as the payment reference. The reference number can be found either:

• in your HMRC online account
• on the letter HMRC sent to you, your accountant or tax advisor when you registered as an employer

If you make an early or late payment, you will also need to add 4 extra numbers to the end of your 13-character reference number. The 4 digits will depend on whether your payment is monthly, quarterly or annual.

Find out how to work out the extra numbers that you add at the end of the reference number if you make early or late payments.