diff --git a/odoo/addons/test_new_api/ir.model.access.csv b/odoo/addons/test_new_api/ir.model.access.csv
index c0fdba1ea2d..9d984b42652 100644
--- a/odoo/addons/test_new_api/ir.model.access.csv
+++ b/odoo/addons/test_new_api/ir.model.access.csv
@@ -42,3 +42,5 @@ access_test_new_api_model_child,access_test_new_api_model_child,model_test_new_a
 access_test_new_api_model_child_nocheck,access_test_new_api_model_child_nocheck,model_test_new_api_model_child_nocheck,,1,1,1,1
 access_test_new_api_display,access_test_new_api_display,model_test_new_api_display,,1,1,1,1
 access_test_new_api_model_active_field,access_test_new_api_model_active_field,model_test_new_api_model_active_field,,1,1,1,1
+access_test_new_api_model_many2one_reference,access_test_new_api_model_many2one_reference,model_test_new_api_model_many2one_reference,,1,1,1,1
+access_test_new_api_inverse_m2o_ref,access_test_new_api_inverse_m2o_ref,model_test_new_api_inverse_m2o_ref,,1,1,1,1
diff --git a/odoo/addons/test_new_api/models.py b/odoo/addons/test_new_api/models.py
index c39f204c2a2..d4176ffa722 100644
--- a/odoo/addons/test_new_api/models.py
+++ b/odoo/addons/test_new_api/models.py
@@ -726,3 +726,24 @@ class ModelActiveField(models.Model):
     parent_id = fields.Many2one('test_new_api.model_active_field')
     children_ids = fields.One2many('test_new_api.model_active_field', 'parent_id')
     parent_active = fields.Boolean(string='Active Parent', related='parent_id.active', store=True)
+
+
+class ModelMany2oneReference(models.Model):
+    _name = 'test_new_api.model_many2one_reference'
+    _description = 'dummy m2oref model'
+
+    res_model = fields.Char('Resource Model')
+    res_id = fields.Many2oneReference('Resource ID', model_field='res_model')
+
+
+class InverseM2oRef(models.Model):
+    _name = 'test_new_api.inverse_m2o_ref'
+    _description = 'dummy m2oref inverse model'
+
+    model_ids = fields.One2many('test_new_api.model_many2one_reference', 'res_id', string="Models")
+    model_ids_count = fields.Integer("Count", compute='_compute_model_ids_count')
+
+    @api.depends('model_ids')
+    def _compute_model_ids_count(self):
+        for rec in self:
+            rec.model_ids_count = len(rec.model_ids)
diff --git a/odoo/addons/test_new_api/tests/test_new_fields.py b/odoo/addons/test_new_api/tests/test_new_fields.py
index 7d968aac0fe..e326d8575b1 100644
--- a/odoo/addons/test_new_api/tests/test_new_fields.py
+++ b/odoo/addons/test_new_api/tests/test_new_fields.py
@@ -2001,3 +2001,15 @@ class TestRequiredMany2oneTransient(common.TransactionCase):
 
         with self.assertRaises(ValueError):
             field._setup_regular_base(Model)
+
+
+@common.tagged('m2oref')
+class TestMany2oneReference(common.TransactionCase):
+
+    def test_delete_m2o_reference_records(self):
+        m = self.env['test_new_api.model_many2one_reference']
+        self.env.cr.execute("SELECT max(id) FROM test_new_api_model_many2one_reference")
+        ids = self.env.cr.fetchone()
+        # fake record to emulate the unlink of a non-existant record
+        foo = m.browse(1 if not ids[0] else (ids[0] + 1))
+        self.assertTrue(foo.unlink())
diff --git a/odoo/models.py b/odoo/models.py
index 2f346874189..d917558c9e1 100644
--- a/odoo/models.py
+++ b/odoo/models.py
@@ -5571,8 +5571,11 @@ Record ids: %(records)s
                         if invf.type == 'many2one_reference':
                             rec_ids = set()
                             for rec in self:
-                                if rec[invf.model_field] == key.model_name:
-                                    rec_ids.add(rec[invf.name])
+                                try:
+                                    if rec[invf.model_field] == key.model_name:
+                                        rec_ids.add(rec[invf.name])
+                                except MissingError:
+                                    continue
                             records = model.browse(rec_ids)
                         else:
                             try: