You do not have to apply for an Employer Reference Number (EPN), but it is given to every business that registers with HM Revenue and Customs as an employer.

The ERN is in two parts. The first part usually is three digits, which represent the tax office that deals with Company’s PAYE (Pay as You Earn). The second part of the reference number, which comes after the slash, is your tax office employers reference.

You will need this number when:

• Submitting your PAYE returns at the end of each tax year. If the number is missing or incorrect, the HMRC will reject the information.
• Employees often need their ERN, when applying for tax credits and student loans. You may also be required to include the ERN on every payslip.
• Contacting HMRC regarding Income Tax and National Insurance.

It is important to know your ERN as you do need it regularly throughout the tax year. But if it happens that you have lost your ERN, you can find it on the following documents:

• Correspondence from HMRC relating to PAYE
• Payslips, P45, P60 and P11D forms issued to past or present employees

If you require any help with registering as an employer with HMRC or if you need help calculating and submitting your monthly payroll to HMRC, 1Office UK would be happy to assist you.