The HMRC Starter Checklist is used when an employee begins a new job without a recent P45 or when an employer needs additional information about student loan deductions.
It helps the employer select an initial tax code, add the employee to payroll and report the new employment to HMRC.
For anyone starting work during the 2026/27 tax year, which runs from 6 April 2026 to 5 April 2027, completing the checklist accurately can reduce the risk of emergency tax, incorrect student loan deductions and problems with the first payslip.
What Is the HMRC Starter Checklist?
The HMRC Starter Checklist is a payroll form for employees who do not have a recent P45. It replaced the old P46 form and gives an employer the information needed to create a payroll record.
Employers use the answers to:
- Confirm the employee’s personal details.
- Choose an initial PAYE tax code.
- Determine the appropriate starter declaration.
- Identify student or postgraduate loan deductions.
- Complete the employee’s first Full Payment Submission.
- Notify HMRC that the employment has started.
The checklist does not calculate a final tax liability. It provides enough information for the employer to operate PAYE until HMRC reviews the employee’s records and issues a different tax code where necessary.
Accurate starter information also forms part of an employer’s wider PAYE and payroll compliance responsibilities.
Who Needs to Complete a Starter Checklist in 2026?
An employee may need to complete the checklist when:
- Starting their first job.
- Starting their first job in the UK.
- Beginning work without a P45.
- Returning to employment after a break.
- Moving from self-employment into a PAYE role.
- Starting another job while keeping an existing one.
- Receiving a pension alongside employment.
- Providing student or postgraduate loan information.
- Having personal details that differ from those shown on a P45.
An employer can also ask for a Starter Checklist even when the employee has supplied a P45, particularly when additional student loan information is required.
Is a Starter Checklist Required When There Is a P45?
A recent P45 will normally provide most of the information needed to set up payroll. The employee should give it to the new employer as soon as possible.
However, the Starter Checklist may still be required when:
- The P45 is unavailable or delayed.
- The P45 relates to an older tax year.
- Personal information has changed.
- The employer needs student loan details.
- The employee has more than one job.
- The employer requests additional confirmation.
Providing a P45 and completing a checklist does not automatically create a duplicate employment record.
The payroll team should process the documents according to when they are received and whether the first Full Payment Submission has already been made.
What Information Is Needed Before Completing the Form?
Employees should gather the necessary details before opening the online checklist because progress may not be saved.
The information normally required includes:
- Full legal first name and surname.
- Date of birth.
- Sex as shown on a birth certificate or gender recognition certificate.
- Current home address and postcode.
- National Insurance number, if known.
- New employment start date.
- Details of other current jobs.
- Information about jobs that ended after 6 April.
- Details of State, workplace or private pensions.
- Relevant taxable benefit information.
- Student or postgraduate loan plan.
- Passport information when temporarily working in the UK.
Employees should use their full legal name rather than initials, nicknames or shortened versions.
Inconsistent names, birth dates or National Insurance details can delay the creation of an accurate HMRC employment record.
Which Starter Statement Should an Employee Select?
The checklist uses three employee statements: A, B and C. The correct selection depends on employment, pension and certain benefit circumstances since the beginning of the tax year.
| Statement | When It Normally Applies | Initial Payroll Treatment |
| Statement A | This is the employee’s first job since 6 April, with no other current job, pension or listed taxable benefit payments | Current personal allowance, normally on a cumulative basis |
| Statement B | The employee had another job that has ended or received certain taxable benefits since 6 April, but this is now their only job and they do not receive a pension | Current personal allowance on a Week 1/Month 1 basis |
| Statement C | The employee still has another job or receives a State, workplace or private pension | BR tax code initially |
The employer uses this declaration to select a starter tax code. HMRC can subsequently issue a different code after reviewing the employee’s wider tax position.
Statement A: First Job Since 6 April
Statement A normally applies when:
- This is the employee’s first job since 6 April 2026.
- The employee does not currently have another job.
- The employee does not receive a State, workplace or private pension.
- Since 6 April, the employee has not received Jobseeker’s Allowance, Employment and Support Allowance or Incapacity Benefit.
This statement usually allows the payroll system to apply the current personal allowance cumulatively. It may be appropriate for a school leaver, recent graduate or person entering UK employment for the first time.
Statement B: Previous Job or Listed Benefits
Statement B normally applies when:
- The employee had another job after 6 April 2026, but that job has ended.
- The new role is now their only job.
- The employee does not currently receive a pension.
- The employee does not have a P45.
- The employee received Jobseeker’s Allowance, Employment and Support Allowance or Incapacity Benefit during the tax year.
Under Statement B, the current personal allowance is generally applied on a Week 1 or Month 1 basis. Payroll calculates tax using only the current pay period rather than considering earlier pay and tax from the same tax year.
Statement C: Another Job or Pension
Statement C applies when the employee:
- Still has another job.
- Receives a State Pension.
- Receives a workplace pension.
- Receives a private pension.
- Has both another job and pension income.
The employer will generally use the BR tax code initially. BR taxes all pay from that employment at the basic rate without applying a personal allowance.
This does not necessarily mean the code is permanently correct. HMRC may later divide the employee’s allowances differently or issue a regional or individual tax code based on the complete income position.
Simple Examples of Statements A, B and C
Example One: A Person Starting Their First Job
Amelia finishes university and starts her first job in September 2026. She has not worked or received any of the listed taxable benefits since 6 April.
Statement A would normally apply.
Example Two: An Employee Without a P45
Daniel worked for another company between April and July 2026. That job has ended, and his former employer has not yet supplied a P45. He starts a new role in August and has no other employment.
Statement B would normally apply.
Example Three: An Employee With Two Jobs
Priya works at a restaurant during the weekend and starts a second job in an office during the week. She intends to keep both roles.
Statement C would normally apply to the new employment.
Example Four: A Pensioner Returning to Work
George receives a workplace pension and begins a part-time job. Even if the new role is his only employment, he is receiving pension income.
Statement C would normally apply.
How Should the HMRC Starter Checklist Be Completed?
Employees can generally complete the checklist online or use the current printable version.
The process should be handled in the following order:
- Gather the required personal and employment information.
- Enter the full legal name and current address.
- Add the National Insurance number if it is known.
- Confirm the new job’s start date.
- Answer the employment and pension questions accurately.
- Select Statement A, B or C.
- Complete the student loan section where applicable.
- Review every answer before submitting or printing.
- Sign and date a paper checklist.
- Give the completed document to the employer.
The form should be supplied before the employer’s payroll cut-off wherever possible. Waiting until payday may result in the employer using incomplete information for the first payroll run.
How Are Student Loans Recorded on the Checklist?
The 2026 Starter Checklist includes Plan 1, Plan 2, Plan 4, Plan 5 and postgraduate loans.
An employee should usually select only one undergraduate student loan plan. A postgraduate loan can be selected in addition to an undergraduate plan when both apply.
The checklist also asks whether the employee:
- Is still studying on the course connected with the loan.
- Completed or left the course after the start of the current tax year.
- Has repaid the loan in full.
- Is making end-of-loan repayments by Direct Debit.
Depending on the answers, the employer may not need to begin payroll deductions immediately.
Choosing the wrong plan could cause deductions to start at an unsuitable earnings threshold. Employees should confirm their plan rather than guessing from the age of the loan or the current account balance.
Borrowers may also wish to understand how recent Plan 2 balance corrections differed from normal salary-based repayment deductions.
If more than one undergraduate plan is entered, the employer may initially deduct against the plan with the lowest repayment threshold until HMRC provides a Start Notice. Accurate information from the beginning is therefore important.
What Does the Employer Do With the Completed Checklist?
The employee gives the completed checklist to the employer. It should not be sent independently to HMRC.
The employer uses the information to:
- Create the payroll record.
- Select the starter declaration.
- Apply an initial tax code.
- Set up student loan deductions.
- Complete the first Full Payment Submission.
- Report the employment to HMRC.
The physical or digital checklist itself is not usually submitted with the payroll return. The relevant information is entered into payroll software and reported through Real Time Information.
Employers must keep the recorded starter information for the current tax year and the following three tax years. Because the form contains sensitive personal information, it should be stored securely and accessed only by authorised staff.
What If the P45 Arrives Later?
An employee should give a delayed P45 to the payroll team as soon as it arrives. What happens next depends on whether the employer has already submitted the first Full Payment Submission.
Payroll may be able to update the record using information from the P45, or it may need to continue with the existing code until HMRC issues a new coding notice.
The employee should not assume that the tax code will correct itself before the next payday. They should ask payroll whether the P45 has been processed and then inspect the following payslip.
What If the Employee Has Already Been Paid?
HMRC advises employees not to use the Starter Checklist after the first pay has already been processed.
Instead, the employee should:
- Check the tax code shown on the payslip.
- Confirm that the employer has the correct personal details.
- Ask payroll which starter declaration was reported.
- Review the employment information in their tax account.
- Correct missing or inaccurate employment details.
- Wait for any updated coding notice before assuming a refund is due.
The expansion of HMRC’s digital PAYE services is intended to give taxpayers clearer access to income, tax code and deduction information.
How Does the Checklist Affect the First Payslip?
The selected statement can directly affect how much Income Tax is deducted from the first payment.
Employees should examine:
- Gross salary.
- Taxable pay.
- PAYE Income Tax.
- National Insurance contributions.
- Tax code.
- Week 1, Month 1 or “X” markers.
- Student loan deductions.
- Postgraduate loan deductions.
- Pension contributions.
- Net pay.
A Week 1 or Month 1 marker means the tax calculation is being made separately for that pay period. Earlier earnings and tax from the same tax year are not included in the calculation.
A BR code usually means the personal allowance is not being used against that job. This can be correct for a second job, but it should be questioned when the role is the employee’s only source of taxable income.
Common Starter Checklist Mistakes
| Mistake | Possible Result | Recommended Action |
| Selecting Statement A despite having another job | Too little tax may be deducted | Use Statement C where another job continues |
| Selecting Statement C after the previous job has ended | Too much tax may be deducted | Review whether Statement B applies |
| Forgetting pension income | Incorrect allocation of personal allowance | Declare State, workplace or private pension income |
| Guessing the student loan plan | Wrong payroll deductions | Confirm the plan before completing the form |
| Using a shortened name | HMRC record-matching problems | Use the full legal name |
| Entering an incorrect National Insurance number | Delayed or mismatched records | Check the number carefully |
| Sending the form directly to HMRC | Employer cannot complete payroll setup | Give the checklist to payroll or HR |
| Completing the form after the first pay | The starter declaration may no longer be usable | Check and update the tax record instead |
| Assuming an initial code is permanent | Errors may continue unnoticed | Review every payslip and HMRC coding notice |
New Employee Essentials Beyond the Starter Checklist
The Starter Checklist is only one part of beginning a new job. A new employee may also need to provide or review:
- Bank account details for salary payments.
- Proof of identity.
- Evidence of the right to work in the UK.
- Emergency contact information.
- Signed employment contract or written particulars.
- Workplace pension documents.
- Benefits and salary-sacrifice selections.
- Working hours and holiday entitlement.
- Probation terms.
- Payroll cut-off and payday information.
- Workplace policies and data-protection notices.
Employees should keep copies of important onboarding documents, including the P45, Starter Checklist, employment contract and first payslip.
Final Checklist Before the First Payday
Before the first payroll is processed, the employee should confirm that:
- The employer has the correct legal name and address.
- The National Insurance number is accurate.
- The correct start date has been entered.
- The right employee statement has been selected.
- Any other job or pension has been declared.
- Student loan details are complete.
- The P45 has been supplied where available.
- Bank details have been verified.
- The payroll team has received all documents.
- The first payslip will be checked promptly.
Conclusion
The HMRC Starter Checklist helps employers place new employees on payroll when a recent P45 is unavailable or additional student loan information is required.
Its most important section is the choice between Statements A, B and C because that declaration influences the initial tax code and first PAYE calculation.
Employees starting a job in 2026 should complete the latest version accurately, provide it before the payroll deadline and check the first payslip carefully.
Employers should use the information in the first Full Payment Submission and retain the records securely for the required period.
Frequently Asked Questions
Is the HMRC Starter Checklist the Same as a P46?
It performs the role previously associated with the P46, but employees should now use the current HMRC Starter Checklist.
Can an Employee Complete the Checklist Without a National Insurance Number?
Yes. The current form asks for the National Insurance number if known. The employee should provide it to the employer when it becomes available.
Does Universal Credit Automatically Mean Statement B Should Be Selected?
No. The current statement questions specifically refer to another job and listed taxable benefits such as Jobseeker’s Allowance, Employment and Support Allowance and Incapacity Benefit. Employees should answer the current form exactly as written.
Can an Employer Request the Checklist When the Employee Has a P45?
Yes. An employer may still request it, particularly when student or postgraduate loan information is needed.
Will Statement C Always Result in Too Much Tax?
No. BR can be appropriate for a second job or an employee whose personal allowance is already used elsewhere. HMRC may issue a different code after reviewing the full tax position.
Can a Starter Checklist Be Changed After Submission?
The original declaration is based on the employee’s circumstances when the employment begins. Later changes should be reported to payroll or corrected through HMRC’s PAYE records.
How Long Must an Employer Keep the Checklist Information?
The employer must retain the starter information for the current tax year and the following three tax years.
Should the Employee Send the Form to HMRC?
No. The completed Starter Checklist must be given to the employer, who uses the information for payroll and HMRC reporting.