HM Revenue and Customs Starter Checklist
If you are starting a new job in the UK and do not have a P45, your employer may ask you to complete the HM Revenue and Customs Starter Checklist.
The HMRC Starter Checklist gives your new employer information they need to set you up correctly on payroll and work out which tax code to use for your first pay.
HMRC’s current guidance says the checklist is used when an employee starts a new job without a P45, although an employer may also ask an employee to complete it in some other circumstances.
What Is the HMRC Starter Checklist?
The HMRC Starter Checklist is a form used to collect important information from a new employee when the employer does not have the information they need from a P45.
It was previously known as the P46.
The information helps your employer:
- Add you to their payroll
- Work out your tax code
- Calculate how much tax to deduct
- Work out student or postgraduate loan deductions where applicable
- Tell HMRC that you have started working for them
When Do You Need a Starter Checklist?
You may need to complete the HMRC Starter Checklist if:
- You are starting your first job
- You are starting your first job in the UK
- You do not have a P45
- You are returning to work after a break
- You have started a job after being self-employed
- You have more than one employer
- Your employer needs additional information about a student or postgraduate loan
These are examples listed in HMRC’s current guidance.
Do I Need a Starter Checklist If I Have a P45?
Usually, your P45 provides your new employer with the information needed to set you up on payroll.
If you have a P45, give it to your new employer.
However, HMRC says your employer may still ask you to complete a starter checklist even if you have provided a P45.
What Is a P45?
A P45 is a document provided by your previous employer when you leave a job.
It contains information such as:
- Your leaving date
- Pay received during the tax year
- Tax paid during the tax year
- National Insurance information
- Your tax code
Your new employer can use the P45 to help work out the correct tax treatment when you start your new job.
If you do not have a P45, the starter checklist provides the information your new employer needs.
What Information Do You Need for the HMRC Starter Checklist?
Before completing the starter checklist, you should have relevant personal and employment information available.
HMRC says you may need to know:
- Your National Insurance number
- Your new job’s start date
- Whether you have had another job or pension since 6 April
- Whether you have a student or postgraduate loan
- Whether you have received certain benefits since 6 April
- Your passport number if you have been sent to work in the UK temporarily
You should make sure the information you provide is accurate.
HMRC recommends providing accurate personal details because incorrect information can affect your tax and National Insurance calculations.
How Do You Complete the HMRC Starter Checklist?
The process is straightforward.
Step 1: Get your information ready
Have your National Insurance number, job start date and relevant employment information available.
If you have a student or postgraduate loan, make sure you know which repayment plan applies to you.
Step 2: Check whether you have a P45
If you have a P45 from your previous employer, give it to your new employer.
If you do not have one, you may need to complete the starter checklist.
Step 3: Complete the checklist
The starter checklist asks questions about your employment and tax circumstances.
Answer the questions accurately based on your situation.
Step 4: Give it to your employer
HMRC says you should email, post or give the completed checklist to your new employer.
Your employer then uses the information when setting you up on payroll.
What Are the Starter Declaration Options?
One of the important parts of the starter checklist is the declaration about your employment situation.
The questions help determine which starter declaration applies to you.
In simple terms, the form asks whether:
- This is your first job since the start of the tax year
- You have another job or pension
- You have had another job during the tax year
- You receive certain taxable benefits
The answers help your employer determine the appropriate tax treatment.
It is important to answer the questions based on your actual circumstances rather than choosing an option simply because it seems likely to result in lower tax.
What Happens After You Complete the Starter Checklist?
Your employer uses the information to set you up on their payroll.
They can use it to:
- Determine the appropriate tax code
- Calculate PAYE deductions
- Calculate National Insurance
- Process student loan deductions where applicable
- Report your employment to HMRC
Employers must tell HMRC about a new employee on or before their first payday, using a Full Payment Submission (FPS).
What If You Give the Wrong Information?
It is important to complete the starter checklist accurately.
Incorrect information can result in you paying too much or too little tax.
HMRC specifically warns that completing the form incorrectly can affect the amount of tax you pay.
If you realise that something is wrong, tell your employer and check your HMRC tax details.
What If You Do Not Have a National Insurance Number?
HMRC says you will usually need your National Insurance number when starting a new job.
If you do not already have one, you can apply for one through GOV.UK.
Not having your National Insurance number should not be confused with not having a P45. They are separate pieces of information.
Can You Complete the Starter Checklist Online?
Yes.
HMRC provides an online starter checklist for employees.
You should gather your information before starting because HMRC says you cannot save your progress and return to it later.
There are also printable versions available if you cannot use the online form.
What If You Have More Than One Job?
If you have more than one job, your tax situation can be different from someone who has only one employer.
HMRC says you may have a separate tax code for each employment.
You should provide accurate information about your other employment when completing the starter checklist so your employer has the information needed for payroll.
What If You Start a Job Without a P45?
This is one of the main situations where the starter checklist is used.
If your previous employer has not given you a P45, tell your new employer.
Your new employer can ask you to complete the HMRC Starter Checklist so they have the information needed to set you up on payroll.
You do not necessarily have to wait for a P45 before starting your new job.
Is the Starter Checklist the Same as a P45?
No.
They serve different purposes.
P45: Provided by your previous employer when you leave a job.
Starter Checklist: Completed by a new employee when their employer does not have the necessary information from a P45 or needs additional information.
The starter checklist replaced the old P46 form.
What Happens If Your Tax Code Is Wrong?
Your tax code determines how much Income Tax your employer deducts from your pay.
If the information provided when you start a new job is incomplete or incorrect, your tax code may not initially be what you expect.
HMRC says you can check your tax details online if you think your tax code is wrong.
If you have just started a job, HMRC says your new employment details can become available to view online within six weeks after your first payday.
What Should Employers Do With the Starter Checklist?
For employers, the starter checklist is part of the new employee onboarding and payroll process.
When a new employee does not have a P45, the employer should obtain the information needed to set them up correctly.
The employer uses the information to:
- Set up the employee in payroll
- Work out the tax code and starter declaration
- Calculate pay and deductions
- Report the employee to HMRC
- Process relevant student loan deductions
HMRC says employers must report the new employee on a Full Payment Submission on or before the first payday.
How Does the Starter Checklist Help Payroll?
The starter checklist connects the employee onboarding process with payroll.
When an employee joins a business, HR or payroll teams need accurate information before the first salary payment can be processed correctly.
This can include:
- Personal details
- National Insurance number
- Start date
- Previous employment information
- Tax information
- Student loan information
Having this information organised helps reduce avoidable payroll issues.
A payroll system such as ConnectSimpli can help businesses manage employee information and payroll processes in one place, while the employer remains responsible for providing and reporting the required information to HMRC.
HMRC Starter Checklist vs P45
| HMRC Starter Checklist | P45 |
|---|---|
| Completed by a new employee | Provided by previous employer |
| Used when a P45 is unavailable or additional information is needed | Issued when an employee leaves a job |
| Helps employer determine tax treatment | Contains previous employment pay and tax information |
| Used during onboarding | Usually provided when leaving employment |
| Replaced the old P46 | Not replaced by the starter checklist |
Frequently Asked Questions
What is the HMRC Starter Checklist?
The HMRC Starter Checklist is a form that new employees can complete when their employer needs information to set them up on payroll and work out the appropriate tax code.
Is the HMRC Starter Checklist the same as a P46?
The starter checklist replaced the old P46 form.
Do I need a starter checklist if I have a P45?
Usually, your P45 provides the information your new employer needs, but your employer may still ask you to complete a starter checklist in some circumstances.
What if I do not have a P45?
Tell your new employer. You may need to complete the HMRC Starter Checklist so they can obtain the information needed for payroll.
What information do I need for the starter checklist?
You may need your National Insurance number, job start date, information about previous employment or pensions, student loan information and other details depending on your circumstances.
Can I complete the starter checklist online?
Yes. HMRC provides an online version. You should have your information ready because you cannot save your progress and return later.
Who sends the starter checklist to HMRC?
The employee completes the checklist and gives it to their employer. The employer uses the information to set up payroll and reports the employee to HMRC through the normal PAYE process.
When should an employer tell HMRC about a new employee?
The employer must tell HMRC about the new employee on or before their first payday.
Can I start a new job without a P45?
Yes. If you do not have a P45, your new employer can ask you to complete the starter checklist to obtain the information needed for payroll.
What happens if I make a mistake on the starter checklist?
Tell your employer as soon as you notice the mistake. Incorrect information can result in the wrong amount of tax being deducted, so it is important to correct inaccurate details.
Final Thoughts
The HMRC Starter Checklist is an important part of starting a new job when a P45 is not available or when your employer needs additional information.
For employees, the most important thing is to provide accurate information and answer the questions according to your actual circumstances.
For employers, the checklist helps collect the information needed to set up a new employee correctly, calculate payroll and report the employee to HMRC.
A well-organised employee onboarding and payroll process can make this much easier for both HR teams and employees.
