HM Revenue & Customs

Employer's or pension provider's UK PAYE Reference

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

This reference will be in the format xxx/xxxx. Please enter the full details including the forward slash. Please enter the reference without spaces.

This can be found on your form P60. It may also be found on your payslip and is also known as your tax reference.

If you are unable to obtain this reference you may enter NONE.

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 enter this in the employer's name field.