Accounts Office Reference Number (AORN) - Employer's Guide

After setting up a business in the UK, when a business registers as an employer or sets up Pay As You Earn (PAYE), HMRC issues Accounts Office Reference Number (AORN) and Employer PAYE Reference (ERN). These are the unique identifiers HMRC uses to identity employers and their PAYE transactions.

The Accounts Office Reference Number (AORN) is a unique identifier that HMRC issues to UK employers and is the reference used by an Employer when making payments to HMRC.

This number is essential for businesses because it directly links to their tax and payroll responsibilities. When a company hires employees, they need to set up a payroll system to handle tax and National Insurance (NI) contributions. The AORN is important in this process because it ensures that all tax payments made by the business reach the correct account with HMRC.

You can locate your Accounts Office Reference on the confirmation letter you receive from HMRC when you first register as an employer. The AORN contains 13 characters, and follows the format 123PA12345678.

An Accounts Office Reference number (AOR) is a 13 characters number sent to you within approximately 5 business days by HMRC after business registration, along with a welcome pack for new employers.

It is also referred as Accounts Office Reference or PAYE Accounts Office Reference.

The primary purpose of the AORN is to help HMRC accurately track the tax and National Insurance (NI) contributions that a business deducts from its employees' salaries. Every time a business submits its payroll taxes, this reference number tells HMRC who the payment is from and which specific tax account it should go into.

In short, the AORN acts as a tracking number. HMRC uses it to identify which company has submitted specific tax and NI contributions, helping prevent mix-ups or delays in processing payments. Every time a business submits payroll taxes, they need to include this number to ensure HMRC records the payment accurately.

The format of an Accounts Office Reference is as below:

The total length of AORN is 13 characters which is sometimes extended to 17 characters to include ‘YYMM’ at the end for payments made by an employer relating to a specific period.

• First 3 characters are numeric
• 4th character is always ‘P’
• 5th character is an alpha character
• characters 6-12 are numeric
• character 13 can be numeric or ‘X’

Some examples of accounts office references are:

• 123PA12345678
• 123PA1234567X
• 123PA123456781511

The additional 4 digits you add to your 13-character accounts office reference number depend on whether you pay:

• monthly
• quarterly
• annually

For example, if you pay PAYE tax monthly, additional 4 digits would be added as:

• the last 2 numbers of the tax year your payment is for
• the number of the month of the tax year your payment is for

So let's consider you are paying PAYE tax for the month of 6 July to 5 August 2023, the 4 numbers you need to add to the end of your accounts office reference number are 2304. This is worked out as follows:

• the tax year you’re paying for ends in 2023 = 23
• the month you’re paying for (6 July to 5 August 2023) is the forth month of the 2023 to 2023 tax year = 04

Learn about how to work out the extra numbers with examples here.

As a new employer in the UK, you will need an Accounts Office Reference Number to process payroll and report employee tax deductions to HMRC. The good news is that you do not need to submit a separate application to get your AORN. HMRC issues this number automatically when you register as an employer. Here’s a step-by-step guide on how to obtain it:

Step 1: Register as an Employer with HMRC

• Visit the HMRC website and register as a new employer. You’ll need a Government Gateway account to complete this step, so if you don’t have one, you’ll create it as part of the registration process.
• During registration, provide details about your business, including your company’s name, address, contact information, and the start date of your first payroll.

Step 2: Receive Your Employer PAYE and Accounts Office Reference Numbers

• After completing your registration, HMRC will automatically assign both an Employer PAYE Reference Number and an Accounts Office Reference Number.
• These numbers are important for managing your payroll and tax responsibilities. The Employer PAYE Reference identifies you as an employer, while the AORN links your tax payments to HMRC.

Step 3: Look for the Welcome Pack from HMRC

• After you register, HMRC will send you a welcome pack by post or electronically within five to seven days. This pack includes both your Employer PAYE Reference Number and your Accounts Office Reference Number.
• Save this welcome pack, as you’ll need both numbers for payroll processing, tax submissions, and other HMRC communications.

Step 4: Access the AORN in Your HMRC Online Account

• Once registered, you can also view your AORN in your HMRC online account under the ‘Employers’ section. This is a convenient way to access it whenever you need to make payroll submissions or check your tax records.

Where to Find Accounts Office Reference Number

When you register your business with HMRC, they will issue you with an Accounts Office Reference number. This number will be sent to you in the post, usually within 5 business days of registering your business.

Lost Accounts Office Reference Number? Find it on:

• HMRC Welcome Letter: When you register as an employer, HMRC sends a welcome letter confirming your registration. This letter includes your AORN along with other important information about your employer account.
• PAYE for Employers Pack: If you receive a physical or digital PAYE pack from HMRC, it will contain your Accounts Office Reference Number.
• HMRC Online Account: If you manage your payroll and tax payments through HMRC’s online portal, you can view your AORN there.
• The cover of your payment booklet
• Emails from HMRC
• PAYE bills

How Do I Find My Accounts Office Reference Number Online?

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If you have already registered your business with HMRC, you can find your Accounts Office Reference number online through the HMRC website. You will need to log in to your HMRC account and click on the ‘My Business’ tab. Here, you will find your Accounts Office Reference number listed.

Alternatively, you can contact HMRC directly and ask them for your Accounts Office Reference number.

Use HMRC accounts office reference number checker to check the validity of the Accounts Office reference: Simply enter the accounts office reference number into the box (step 1) and click ‘Check reference’ (step 4) – there is no need to complete the other fields in order to check a reference.

When Do I Need My Accounts Office Reference?

You need to use your Accounts Office Reference:

• When making any PAYE payments to HMRC including Income Tax, employees’ National Insurance, student loan repayments, Apprenticeship Levy payments, Construction Industry Scheme (CIS) deductions, and your employer’s Class 1 National Insurance contributions.
• When contacting HMRC to discuss your PAYE payments or anything else related to your employer registration.

Your Accounts Office Reference number is an important part of the process of setting up a business in the UK. It is used to identify your business in the eyes of HMRC and is used for any communication between you and HMRC. This number is also used to identify your business for tax purposes.

If a business forgets to include the PAYE accounts office reference or uses the wrong one, it can create serious problems. HMRC may be unable to match the payment to the correct account, which can result in the business being flagged for missed or late payments. This could lead to fines, interest charges, and potentially an investigation into the company’s payroll practices.

It is important to keep your Accounts Office Reference number safe and secure, as it is used to identify your business. If you lose or forget your number, you can contact HMRC and ask them for a new one.

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FAQs on Employer Accounts Office Reference

Is a UTR the same as accounts office reference?

No, a UTR (Unique Taxpayer Reference) is different from an accounts office reference. UTR is a unique 10-digit number HMRC gives to individuals and businesses registered for self-assessment tax. While Accounts Office Reference is a number used by an employer when making payments to HMRC.

What if I lost my accounts office reference number?

If you've lost your accounts office reference number, you should contact HMRC directly for assistance. They can provide you with the necessary information or help you retrieve your accounts office reference number.

Can I Change My Accounts Office Reference Number?

No, you cannot change your AORN. HM Revenue and Customs (HMRC) assigns this unique number to your business when you first register as an employer, and it remains linked to your account throughout your company’s operation.