PAYE references - an overview

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Every employer must have at least one PAYE Reference, but each employer may have a number of different PAYE References, where, for instance, you have several payrolls for one employer.


The P11D(b) and associated P11Ds for each PAYE Reference should be submitted to the relevant tax office. Where different employers use the same PAYE Reference, you will need to select the appropriate employees for each employer to generate the P11Ds.


It is possible for two or more employers to share the same PAYE reference. For this reason, PAYE references are shared between all employers in the data file irrespective of whether the employers are sharing other data.


When submitting P11Ds by File By Internet you will be required to choose a single employer name under which to make the submission for multiple employers with the same PAYE reference.