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You need to add 4 extra numbers to your 13-character accounts office reference number if you鈥檙e 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.

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 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 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