The employer PAYE reference is issued by HMRC when you, or your client, have registered for PAYE for Employers. You will find your reference on the NEP letter HMRC sent you when you first registered as an employer. Use this reference if you phone one of our helplines (except the Payment Enquiry Helpline), and on any forms or letters you send to the Employer Office.
The letter also confirms your 13 character accounts office reference. Use your accounts office reference when you make PAYE payments or contact the Payment Enquiry Helpline, your accounts office or debt management office.
Please note: If you have not yet registered with HMRC as an employer you must do this before you can enrol for the online service.
If you register as an employer using HMRC's online tax registration service, you will automatically be enrolled for the online service at the same time.
But if you register using another method, you'll need to wait for your employer reference before you can enrol for the online service, which you will have to do separately.
For further information please see How to register as an employer.