Skip to main content
Guidance

How to get an agent reference number for PAYE

Find out how to get an agent reference number for PAYE, Construction Industry Scheme (CIS) or Employment Related Securities (ERS), if you are a PAYE agent or payroll bureau.

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.

What you’ll need

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

You’ll need your:

  • full name
  • trading name (if different)
  • telephone number
  • email address

Get an agent reference number

Use the online service to get an agent reference number.

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

Once you’ve got your agent reference number, sign into HMRC online services to enrol the tax services you want onto your account.

Updates to this page

Published 7 September 2022
Last updated 25 September 2026 Show all updates
  1. Made it clearer that this service is only for PAYE agents or payroll bureaus.

  2. Information on how to check if the get an agent reference number service is available has been added.

  3. First published.

Sign up for emails or print this page