HMRC Starter Checklist: What You Need to Know

Key Takeaways

• The starter checklist (once known as the P46) is what a new employee fills in when they don't have a P45. It's how your employer works out your tax code from day one.
• HMRC updated the form on 2 March 2026, clarifying what it's used for, who needs it, and adding a new checkbox for Plan 5 student loans.
• Picking the wrong employee statement (A, B, or C) is one of the most common causes of tax problems in the UK. Get it wrong, and you could end up with an unexpected tax bill months later.
• You can complete the starter checklist online or download the  PDF to fill in by hand, but you can't save your progress on the online version.
• The completed form goes to your employer, never to HMRC directly.

Here's a fact that catches a lot of people out: choosing the wrong box on a single HMRC form can leave you with a surprise tax bill of over £1,000, and you won't find out until months later. That's exactly what happened to a nurse called Zachery, whose case is documented by the Low Incomes Tax Reform Group. He picked the wrong statement on his starter checklist, and ended up owing HMRC £1,600 after the tax year ended. For the full story, read Zachery's case on the Low Incomes Tax Reform Group site.

I've seen versions of this story play out time and again with clients who've started new jobs, taken on a second role, or come back to work after a break. The starter checklist looks like a simple form. It isn't. Get one tick box wrong, and you're either overpaying tax all year or facing a bill you didn't see coming.

This guide breaks down exactly what the HMRC starter checklist is, how it differs from a P45, and how to fill it in correctly, statement by statement, so you don't end up like Zachery.

What Is the Starter Checklist?

The starter checklist for PAYE is an HMRC form that new employees fill in when they don't have a P45 from their previous job. It replaced the old P46 form back in 2013, and it's the mechanism your employer relies on to get you set up on payroll correctly.

Your employer uses the information you provide to:

• Add you to their payroll system, or simply prefer to skip the admin altogether? Debitam can handle your new starter's payroll and HMRC reporting for you — get in touch to find out more.
• Work out your tax code for your first payday
• Calculate how much tax to deduct with our PAYE tax calculator
• Work out any student or postgraduate loan deductions
• Let HMRC know you've started working for them

You might be asked to complete a new starter checklist if:

• It's your first job, or your first job in the UK
• You don't have a P45 from a previous employer
• Your personal details have changed since your P45 was issued
• You're returning to work after a break in employment
• You've come from being self-employed
• You're working for more than one employer
• Your employer needs more detail about your student or postgraduate loan

Before you sit down to complete it, have this ready:

• Whether you've had another job or pension since 6 April
• Your National Insurance number
• Your start date
• Which student loan plan you're on, if applicable
• Whether you've received Jobseeker's Allowance, Employment and Support Allowance, Incapacity Benefit or Universal Credit since 6 April
• Your passport number, if you've been sent to work in the UK temporarily

A note for 2026/27: HMRC's latest update adds a checkbox for Plan 5 student loans, which applies to anyone who started their course on or after 1 August 2023. If this applies to you, you'll now need to select only one undergraduate loan plan (though you can still tick a postgraduate loan alongside it).

What's the Difference Between a P45 and a Starter Checklist?

This trips a lot of people up, so let's be clear.

A P45 is a document your previous employer gives you when you leave a job. It shows your pay and tax deducted so far in the tax year. If you have one, hand it straight to your new employer; it's the quickest way for them to set your tax code correctly.

A starter checklist is something you fill in yourself, usually when you don't have a P45 to give. But here's the bit people miss: even if you do have a P45, your employer might still ask you to complete a starter checklist. Why? Because a P45 only tells your employer whether you're already repaying a student loan; it doesn't say which plan you're on. The starter checklist fills that gap.

One important rule: if you've already received your first pay from your new employer, don't use the starter checklist p45 process at all. At that point, you should use HMRC's "check your Income Tax" online service instead to fix your tax code.

Can You Fill Out a HMRC Starter Checklist Online?

Yes, and for most people, this is the easiest route. You can complete the HMRC starter checklist online's dedicated service page.

Here's what you need to know about the online starter checklist:

• You can't save your progress and come back later, so gather all your information first.
• The online version asks you a series of questions, then automatically works out whether you fall under Statement A, B, or C; you don't pick it yourself.

• Once finished, you can print it or save it as a PDF to email your employer.

If the online form isn't suitable for you (for example, you use assistive technology), you can download the HMRC starter checklist PDF version instead:

• Starter checklist for employees, for anyone who normally lives and works in the UK
• Starter checklist for employees seconded to work in the UK by an overseas employer, for temporary international workers

A quick note on the HMRC starter checklist editable question we get asked a lot: there's no official Word document version from HMRC. The PDF is designed to be completed digitally then printed, or filled in by hand. If you need a different accessible format, HMRC's guidance says to email different.format@hmrc.gov.uk and explain what you need.

Whichever version you use, keep a copy for your own records. If there's ever a dispute with HMRC about who's liable for an incorrect tax code, that copy is your proof of what you submitted.

How to Answer the HMRC Starter Checklist (Employee Statement A, B or C)

This is the part that really matters, and it's where most mistakes happen.

The starter checklist asks you to choose which statement best describes your situation. Whichever one you pick decides the tax code your employer applies from day one.

Why picking the wrong one matters

Statement A is the one people default to, because it feels like the "normal" option; first job, nothing complicated. But if you've actually had other income since 6 April, ticking A gives you your full personal allowance backdated to the start of the tax year, which sounds great until HMRC does its year-end reconciliation and realises you weren't entitled to it.

Take Ann's case, again documented by LITRG: she was receiving Jobseeker's Allowance until she found a new job. She didn't realise JSA counts as taxable income, so she ticked Statement A instead of B. The result? Her new employer gave her the full £12,570 tax-free allowance against her earnings, but her total income (wages plus JSA) for the year came to £14,484.30. After the tax year ended, HMRC sent her a bill for £382.80.

If she'd correctly ticked Statement B, her employer would have used a non-cumulative code instead, and she'd likely have avoided the underpayment altogether; possibly even ending up owed a refund.

The takeaway: if you've earned anything else this tax year — another job, taxable benefits, a pension — think carefully before ticking Statement A. When in doubt, it's worth checking with an accountant or contacting HMRC directly before you submit.

FAQ about HMRC Starter Checklist

How do I fill in the HMRC starter checklist?

Gather your National Insurance number, start date, student loan details, and a record of any income or benefits received since 6 April. Then either complete it online at GOV.UK (it'll ask you questions and work out your statement automatically) or download the PDF and select Statement A, B, or C yourself. Give the finished form to your employer, never to HMRC, and keep a copy for your own records.

What is a starter checklist form?

It's the official HMRC document new employees complete when they start a job without a P45. It gathers the details your employer needs: personal information, employment history since 6 April, and student loan status, to set your tax code correctly and add you to payroll.

Where do I send the starter checklist?

To your employer, not HMRC. You can email it, post it, or hand it over in person. Your employer then reports your details to HMRC through their payroll system when you're first paid (via what's called a Full Payment Submission).

What is a P46 starter checklist?

The P46 was the predecessor to today's starter checklist. HMRC officially withdrew it in 2013. Some people, and even some employers, still call the starter checklist "the P46" out of habit, but it's the same thing under a new name and a much simpler process (no more mailing forms to HMRC).

What's my tax situation P45 or starter checklist?

If you have a valid P45 from your last job, give it to your new employer; that's usually all that's needed, though you may still complete a starter checklist to declare your student loan plan type. If you don't have a P45, the starter checklist is what determines your tax code instead. And if you've already been paid by your new employer, don't use either; check your tax code through HMRC's online Income Tax service instead.

How do I edit the HMRC starter checklist?

There's no official editable Word document from HMRC. Your two options are the online form at GOV.UK (which you complete digitally, then print or save as PDF) or the downloadable PDF version, which you can fill in on-screen or print and complete by hand. If you need a different accessible format due to a disability or use of assistive technology, email different.format@hmrc.gov.uk with details of what you need.

TL;DR

• The starter checklist is how HMRC and your employer work out your tax code when you don't have a P45.
• It replaced the old P46 in 2013. You can complete it online or via PDF, but you can't save progress partway through, so get your details ready first.
• The statement you choose - A, B, or C - determines whether you're taxed cumulatively, non-cumulatively, or at a flat basic rate.
• Getting it wrong is one of the most common causes of unexpected tax bills in the UK.
• Once completed, it goes to your employer, never HMRC directly, and it's worth keeping a copy for your own records.

Getting It Right, Every Time with Debitam

A tax code might look like a small string of numbers and letters, but as Ann and Zachery both found out, ticking the wrong box on a starter checklist can cost you hundreds, sometimes thousands, of pounds down the line. And if you're an employer, getting new starters set up incorrectly creates its own headache: corrected payslips, confused staff, and HMRC queries you didn't need.

This is exactly where Debitam comes in. We handle PAYE, National Insurance, RTI submissions and new starter processing for over 26,000 UK businesses, so you never have to second-guess a tax code or worry about a payroll error slipping through. Rated 4.8/5 on Trustpilot, our payroll service starts from just £20+VAT a month — accurate, compliant, and stress-free from day one.

Don't leave your new starters' tax codes to chance. Give your new starters a payroll process that doesn't end in surprise tax bills and let us take payroll off your plate for good.