A New Payroll Account

HMRC requires all employers who operate a payroll to maintain a PAYE account.

This is needed in order to make remittances of tax and national insurance, and equally to file a monthly report when you need to declare that no tax and NI is due.

For historic reasons a PAYE account is called a “scheme” and it has two different reference numbers, one for the Inspector of Taxes (a PAYE ref) and a different one for the Collector of Taxes (the Accounts Office ref). The use of this archaic structure and terminology has not changed with the advent of digital services. And hence we need both of those reference numbers!

HMRC letter

HMRC normally posts a letter (like the one above) about 7-14 days after PAYE registration, and it states the:

• Accounts Office reference
• Employer PAYE reference

As soon as you have these, please let us know what they are. We don’t need the letter or any other PAYE paperwork, we just need the two reference numbers. Thank you.