$re = '/[^&|"](#[0-9]+\b)(?!<\/a>)/';
$str = 'Test 1: j
Test 2: #1040
Test 3: some text followed by #1060
Test 4: <a href="#1060">#1060</a>
Test 5: <b>#1078</b> (...or any other tag except <a>)';
preg_match_all($re, $str, $matches, PREG_SET_ORDER, 0);
// Print the entire match result
var_dump($matches);
Please keep in mind that these code samples are automatically generated and are not guaranteed to work. If you find any syntax errors, feel free to submit a bug report. For a full regex reference for PHP, please visit: http://php.net/manual/en/ref.pcre.php