What Is An Accounts Office Reference Number (AORN)?

The definition:

The Accounts Office Reference Number (AORN) is required to file your payroll to HMRC every month if you will be paying yourself a salary from the business.

Your AORN will be in a format similar to 123PA00123456. It is 13 characters, where the first 3 characters are always numeric and the 4th character is always 'P'.

Sometimes it is extended to 17 characters to include ‘YYMM’ to show PAYE or NI payments that relate to a specific month and year.

Frequently Asked Questions

Where can I find my Accounts Office Reference Number?

HMRC typically post this to you within 30 days after your company registers for its PAYE scheme.

If you've registered for PAYE it will be on:

  • The letter you received from HMRC when you initially registered as an employer
  • Emails from HMRC
  • PAYE bills

You can also find your Accounts Office Reference number by logging in to your HMRC account under the ‘My Business’ tab. Alternatively, you can contact HMRC directly and ask them for your Accounts Office Reference number which they will re-post to you.

If you've recently joined Mighty and had a previous accountant for your company, we'll contact them to request this for you.

When Do I Need My Accounts Office Reference Number?

You will need to your Accounts Office Reference when:

  • When submitting any PAYE payments to HMRC, which includes payments for Income Tax, employees’ National Insurance, student loan repayments, and employer’s Class 1 National Insurance contributions.
  • When communicating with HMRC regarding your PAYE payments or any other matters associated with your employer registration.

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