Signing up for PAYE for Agents If you've not already registered as an agent for PAYE or CIS, you need to do so. You'll receive a PAYE for employers agent code (known as an agent reference) which you'll need before you can set up the online service. Get an agent reference You can apply for your PAYE agent reference online. You also need this reference to set up CIS client authorisations. Simply complete and submit the online form, then stay online until your agent reference appears on-screen. You'll have to wait for up to four days after receiving your agent reference before you can register for the PAYE/CIS service. This is to allow time for your details to be uploaded onto the HMRC system. How the registration process works make a note of your on-screen User ID and keep it safe - it will not be displayed again make a note of your 'Gateway Agent Identifier' - you'll need this if you want to act online on your clients' behalf HMRC will send you an Activation Code (also known as an Activation PIN) by post within seven days of registering for PAYE for Agents. You must activate the service within 28 days of the date on the letter otherwise you'll have to go through the registration process again. Activation Code not received, lost, or expired? If you have your User ID and password but you have not received your Activation Code within 28 days of registration, you should check with