HMRC Reference Numbers

Every company is allocated a series of ‘Reference Numbers’ by Her Majesty’s Revenue Customs (HMRC) to reflect and process the variety of taxes they are required to pay:

Corporation Tax Reference Number

Businesses registered and incorporated under relevant legislation in the United Kingdom, are assigned a reference number by the ‘Registrar of Companies’ which is also referred to as the ‘Company Unique Taxpayer Reference’ or ‘UTR’ by HMRC. This reference will appear on the ‘Notice to Deliver a Company Tax Return’ [Form CT603] and other HMRC documentation.

Employer PAYE Reference Number

The initial three digits of this reference number identify the tax office administering your PAYE, with second part (after the forward slash) being your ‘Tax Office Employer Reference’ – for example: /A246.

The Employer PAYE Reference Number appears on the ‘P60 End of Year Certificate’ form [provided by an employer or pension provider to calculate your earnings for that tax year] and as the ‘Tax Reference’ on any employee pay slip.

Accounts Office Reference Number

This number is provided on registering for PAYE and quoted when paying to HMRC.

National Insurance Number (NINO)

NINO is a string of letters and numbers in the following format: QQ123456A which forms a nine-character reference number found on your National Insurance Card, Pay Slips, along with documentation or correspondence from the Department of Work & Pensions and HMRC.

Stamp Taxes Online Reference Number (STORN) / Unique Transaction Reference Number (UTRN)

This reference number is taken from a payslip and entered onto page seven of the ‘SDLT1 Land Transaction Return’ form.

Unique Taxpayer Reference (UTR)

The ten-digit reference allocated by the HMRC to an individual or partnership when establishing a Self-Assessment record and will feature on a variety of documents, including ‘Tax Returns’, ‘Notice to Complete a Tax Return’ and ‘Statement of Account’.