How to get an agent reference number for PAYE

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If you are a PAYE (Pay as You Earn) agent or payroll bureau, you’ll need to get an agent reference number before you register for PAYE for Agents.

Before you apply for an agent reference number for PAYE, Construction Industry Scheme (CIS) or Employment Related Securities (ERS), check if you need to register as a tax adviser.

If you need to register now, you must apply for an agent services account to use these services.

If you already have an agent services account, use it to access PAYE, CIS and ERS.

The PAYE, Construction Industry Scheme (CIS) and Employment Related Securities (ERS) services are all linked in the HMRC online services account.

If you get an agent reference number and enrol one of these services, the others will automatically be added to your account. If you remove any one of these linked services, they will all be removed from your account and you will have to add them again.

To get an agent reference number for PAYE, CIS or ERS you need to apply for one online.

Online services may be slow during busy times. Check if there are any problems with this service.

When you’ve got your agent reference number

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Read the original at the source: https://www.gov.uk/guidance/how-to-get-an-agent-reference-number-for-paye

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September 25, 2026 12:00
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