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Reference numbers for early and late payments

You need to add 4 extra numbers to your 13-character accounts office reference number if you’re making an early or late payment:

  • by Direct Debit
  • by making an online or telephone bank transfer
  • by cheque through the post

You need to update the reference number each time you make an early or late payment.

If you’re paying through the online service, it will work out the numbers for you.

How to work out the extra numbers

Each month and quarter of the tax year is given a number. The 4 numbers you add to your 13-character accounts office reference number depend on whether you pay:

  • monthly
  • quarterly
  • annually

This table shows the numbers you need to use for each month of the tax year.

Tax year month Reference number
6 April to 5 May 01
6 May to 5 June 02
6 June to 5 July 03
6 July to 5 August 04
6 August to 5 September 05
6 September to 5 October 06
6 October to 5 November 07
6 November to 5 December 08
6 December to 5 January 09
6 January to 5 February 10
6 February to 5 March 11
6 March to 5 April 12

This table shows the numbers you need to use for each quarter of the tax year.

Tax year quarter Reference number
6 April to 5 July 03
6 July to 5 October 06
6 October to 5 January 09
6 January to 5 April 12

If you pay monthly

The 4 numbers you need to add to the end of your 13-character accounts office reference number are:

  • 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

Example

If you’re making a payment for the month of 6 May to 5 June 2024, the 4 numbers you need to add to the end of your accounts office reference number are 2502. This is worked out as follows:

  • the tax year you’re paying for ends in 2025 = 25

  • the month you’re paying for (6 May to 5 June 2024) is the second month of the 2024 to 2025 tax year = 02

If you pay quarterly

The 4 numbers you need to add to the end of your 13-character accounts office reference number are:

  • the last 2 numbers of the tax year your payment is for
  • the number of the month of the tax year that the quarter ends on

Example

If you’re making a payment for the quarter covering 6 April to 5 July 2024, the 4 numbers you need to add to the end of your accounts office reference number are 2503. This is worked out as follows:

  • the tax year you’re paying for ends in 2025 = 25

  • the quarter you’re paying for (6 April to 5 July 2024) ends on the third month of the tax year = 03

If you pay annually

The 4 numbers you need to add to the end of your 13-character accounts office reference number are:

  • the last 2 numbers of the tax year your payment is for
  • the month of the tax year you paid your employees

Example

If you paid your employees on 8 October 2023, the 4 numbers you need to add are 2407. This is worked out as follows:

  • the tax year you’re paying for ends in 2024 = 24
  • the month you paid your employees (6 October to 5 November) is the seventh month of the tax year = 07
View a printable version of the whole guide

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