HM Revenue & Customs

Employer's or pension provider's PAYE Reference

This reference is required as part of the security checks conducted by HM Revenue & Customs (HMRC), and therefore it is essential that you provide this.

If you have just started employment, or are receiving a pension for the first time and you do not yet know this reference, you should contact your employer or pension provider.

This reference will be in the format xxx/xxxx. The first three digits before the forward slash tell HMRC which tax office deals with your PAYE tax and National Insurance. The numbers after the forward slash tells HMRC about your employer or pension provider. Please enter the full number including the forward slash. Please enter the reference without spaces.

This number can be found on your form P60, which your employer or pension provider will supply at the end of each tax year showing your earnings for that year. It may also be found on your payment slip and is also known as your tax reference.

If you are unable to obtain this reference you may enter NONE. However, it is important that you do not enter NONE where you are, or have been, employed, or in receipt of a pension, as this might result in your form being rejected.

If you are not employed, have never been employed, and are not in receipt of a pension you should enter NONE and ensure you complete the Unique Taxpayer Reference if you have one. If your main income is from a State Pension or benefit, please ensure you tick the appropriate checkbox.