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HMRC Starter Checklist

New Employee Tax Code Form

Easy ~5 min EmploymentTaxHMRCNew Job

/ What is this form?

The HMRC Starter Checklist (formerly known as the P46 form) is completed by new employees who do not have a P45 from their previous employer. A P45 is issued when you leave a job and contains your tax code and year-to-date income and tax paid. Without a P45 — because this is your first job, you lost it, or your previous employer failed to issue one — you complete the Starter Checklist instead.

The checklist contains three statements (A, B, C) that determine your starting tax code. Getting the right tax code from day one is important because the wrong code can result in too much or too little tax being deducted throughout the year. The most common error is choosing Statement A when Statement B applies — particularly for people changing jobs mid-year or starting a second job.

Approximately 5-8 million Starter Checklists are completed annually in the UK, reflecting the high level of job mobility and the fact that most employees starting new jobs do not have a P45 available on day one (because the previous employer has not yet issued it, or because this is their first UK job).

/ Who needs this form?

  • New employees starting their first ever UK job
  • Employees starting a new job who have lost or not yet received their P45
  • People returning to work after a period of unemployment, maternity/paternity leave, or self-employment
  • Employees starting a second job (must use Statement C)
  • EU and international workers starting their first UK employment

/ What you need before you start

National Insurance (NI) number — on your NI card, HMRC correspondence, or previous payslip
Date of birth
Home address
Student loan information — plan type and whether repayments have started
Information about whether you have worked since April 6 or received taxable benefits

/ Step-by-step guide

1 Personal Details
Enter your full name, date of birth, address, National Insurance number (NI number), and gender. Your NI number is on your NI card, on any letter from HMRC, or on your payslip from a previous employer. If you don't have a NI number, apply at gov.uk.
2 Choose Statement A, B, or C
This is the critical step. Statement A: This is your first job since 5 April (start of the tax year) AND you have not been receiving taxable benefits (JSA, ESA, Carer's Allowance, state pension) OR you have not had a job since 5 April. Statement B: This is now your only job, but since 5 April you have had another job, or have received taxable benefits. Statement C: You have another job or receive a pension.
3 Student Loan
Indicate whether you have a student loan. If yes, specify the plan type (Plan 1, Plan 2, Plan 4/Scottish, or Postgraduate Loan). Your employer deducts student loan repayments through payroll using the plan type to set the threshold.
4 Sign and Give to Employer
Sign and date the checklist. Give it to your employer's payroll or HR department on or before your first day. Do NOT send it to HMRC — your employer uses it to set up your PAYE tax code and process it through their payroll software.

/ Key fields explained

Field What to enter Common mistake
Statement A, B, or C A = first job since April 6, no previous taxable benefits. B = you had a job or benefits since April 6 but this is now your only job. C = you have another job or pension at the same time. Choosing Statement A when Statement B is correct — people starting a new job after unemployment since April 6 should choose B if they received JSA, ESA, or another taxable benefit during the gap.
National Insurance Number Your 9-character NI number in the format: 2 letters, 6 numbers, 1 letter (e.g. QQ 12 34 56 A). Leaving the NI number blank because you don't know it — without an NI number, your employer may use emergency tax code. Apply for a NI number at gov.uk if you've never had one.
Student Loan Plan 1 (pre-2012 England/Wales, or Scotland), Plan 2 (post-2012 England/Wales), Plan 4 (Scotland post-2021), Postgraduate Loan. Select whichever applies. Not declaring a student loan — if not declared, your employer won't deduct repayments, leading to a large bill when HMRC reconciles your account.

/ Common mistakes to avoid

Choosing Statement A when you had a job or benefits earlier in the tax year — this is the most common error, resulting in being overtaxed initially or undertaxed.
Choosing Statement C when this is now your only job — Statement C triggers the Basic Rate tax code without the personal allowance (BR code), meaning you pay tax on all your earnings.
Not notifying your employer when you receive your P45 — if your previous employer issues your P45 after you've already submitted a Starter Checklist, give the P45 to your new employer so they can update your tax code.
Leaving student loan information blank — undeclared student loans result in missed repayments that HMRC will collect later, sometimes as a lump sum.

/ Frequently asked questions

What is the difference between the Starter Checklist and a P45?

A P45 is issued by your previous employer when you leave a job — it shows your tax code and year-to-date income and tax paid, allowing your new employer to continue PAYE accurately. The Starter Checklist is used when you don't have a P45. If your previous employer issues your P45 after you start, give it to your new employer.

What happens if I choose the wrong statement?

If you choose Statement A when B or C applies, you may not pay enough tax during the year, resulting in an underpayment. HMRC will collect this through your tax code in the following year. Excessive overpayments are refunded, but it can take time.

I have two jobs — which statement do I complete for the second job?

Always Statement C for a second job. Your personal allowance (£12,570) is applied by your main employer; your second employer withholds basic rate tax (20%) on all earnings.

Do I need to keep a copy of the Starter Checklist?

Your employer keeps the record. However, it's good practice to keep a photo or copy for your records in case there is a dispute about which statement you selected.