If you employ staff through your business, HMRC expects you to manage your Pay As You Earn (PAYE) obligations online. PAYE Online lets you view what you owe, check employee tax codes, and keep track of your Real Time Information (RTI) submissions — all in one place.
Whether you're logging in for the first time or returning after a break, this guide walks you through the process step by step.
What You'll Need
Before you can register for or log into PAYE Online, you'll need two references that HMRC issued when you first registered as an employer:
Employer PAYE Reference
Also called an Employer Reference Number (ERN). It looks like 123/AB45678 — a three-digit tax office number, a slash, then a unique reference.
Accounts Office Reference
A 13-character code used for PAYE payments — for example 123PA00012345. It was included in the letter HMRC sent when you registered.
These references are different from each other and from your company UTR. If you can't find them, check the original HMRC letter or call the Employer Helpline on 0300 200 3200.
How to Register for PAYE Online
If you haven't used PAYE Online before, you'll need to enrol through the HMRC website:
- 1Go to gov.uk/paye-online and select 'PAYE Online for employers'.
- 2Sign in with your Government Gateway account (or create one if you don't have one).
- 3Choose 'Add PAYE for Employers' to your account.
- 4Enter your Employer PAYE Reference and Accounts Office Reference when prompted.
- 5HMRC will post an activation code to your registered business address — this usually arrives within 7 working days.
- 6Once the code arrives, sign back in and enter it to complete enrolment.
Already Registered? How to Log In
If you've already enrolled for PAYE Online, logging back in is straightforward:
- 1Visit gov.uk/paye-online.
- 2Click 'Sign in to PAYE Online'.
- 3Enter your Government Gateway User ID and password.
- 4You'll be taken to your PAYE dashboard where you can view submissions, payments, and tax codes.
What You Can Do Through PAYE Online
- Check how much PAYE and National Insurance you owe HMRC
- View your payment history and see if anything is outstanding
- Access employee tax code notifications
- Review your RTI submission history
- Update your organisation's contact details
We Handle PAYE for You
If you're an In Front Accounting payroll client, we manage your PAYE submissions, RTI filings, and employer payment summaries on your behalf. You don't need to log into PAYE Online yourself unless you want to check your account independently.
Not yet a client? Get in touch and we'll take the admin off your hands.
Free: 2026/27 Tax Deadline Calendar
Every key HMRC date for the tax year — self-assessment, corporation tax, VAT, payroll, and more. Sent straight to your inbox as a PDF.
No spam. Unsubscribe anytime.
Related Articles
Common Questions
What is my Employer PAYE Reference?
Your Employer PAYE Reference (also called an ERN) is a unique code given to you by HMRC when you register as an employer. It's made up of a three-digit tax office number followed by a forward slash and a reference number — for example, 123/AB45678. You'll find it on the letter HMRC sent when you first registered for PAYE.
What is an Accounts Office Reference?
Your Accounts Office Reference is a 13-character code (e.g. 123PA00012345) that identifies your PAYE account for payment purposes. HMRC includes it on the letter you received when you registered as an employer. It's different from your Employer PAYE Reference.
Can my accountant access my PAYE account for me?
Yes. If you've authorised your accountant as an agent with HMRC, they can manage your PAYE submissions, view your account, and handle RTI filings on your behalf. At In Front Accounting, we handle all of this as part of our payroll service.
What can I do through PAYE Online?
Once enrolled, you can check what you owe HMRC, view your payment history, access tax codes for your employees, see your submission history, and update your organisation details — all through your HMRC online account.
I've lost my PAYE references — what should I do?
Check the original letter HMRC sent when you registered as an employer. If you can't find it, call the HMRC Employer Helpline on 0300 200 3200. Your accountant may also have these details on file.
Need Help With Your Payroll?
Our team can manage your PAYE, RTI submissions, and employer obligations — so you can focus on running your business.