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Per https://www.gov.uk/hmrc-internal-manuals/paye-manual/paye055#employer-reference an employers reference is three digits, a slash, and then numbers and letters. The previous regex was 'not a slash', 'slash', 'not a slash'.
I've also tweaked the test cases since the test data was also wrong (Tax Offices never had five digit references).
Strictly, the second half of the pattern could be '{1,7}' instead of '+'