---
title: "Paying HMRC: the PAYE payment reference"
description: "Paying HMRC: the PAYE payment reference"
---

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# Paying HMRC: the PAYE payment reference

## The PAYE payment reference - explained

Each month you pay Income Tax and National Insurance contributions deducted from payroll to HMRC. Using the correct payment reference is essential. Wrong references result in unallocated payments.

### The reference format

Your PAYE payment reference is your 13-character Accounts Office Reference followed by the tax year and month code. We provide the exact reference and amount with each payroll. The tax year starts in April (month 1) and ends in March (month 12). We confirm the correct reference each month.

### What happens if you use the wrong reference

HMRC cannot automatically allocate a payment with an incorrect reference. It shows as outstanding in your PAYE account even though the money has left your bank. Contact HMRC to manually allocate it. This takes several weeks. In the meantime, HMRC may send a late payment notice, which we can resolve by providing the payment evidence.

💡 **Good to know:** We provide the exact reference, amount, and HMRC bank account details with every payroll run. Use the figures we provide, not ones from a previous month or from memory. The tax year and month codes change each month.

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