When you start a new job in the UK, your employer must collect specific tax data to add you to their PAYE (Pay As You Earn) system. This is done using either a P45 or the HMRC Starter Checklist (formerly known as the P46).
Completing this form accurately ensures you are assigned the correct Tax Code from your first payday, preventing common issues like Emergency Tax or underpayments.
What Is the HMRC Starter Checklist?
The Starter Checklist is a standardized document used by HM Revenue and Customs (HMRC) to gather information about a new employee’s financial situation.
Employers use this data to:
- Identify your National Insurance (NI) record.
- Determine if you have an existing Student Loan.
- Apply the correct tax-free Personal Allowance (currently £12,570 for 2026/27).
When to Use the Starter Checklist
You must complete this form if you:
- Are starting your first-ever job in the UK.
- Do not have a P45 from your previous employer.
- Are starting a second job (dual employment).
- Have been Self-Employed and are now moving to an “employee” status.
Information Required for the Form
To fill out the form correctly, you will need the following “hard” data:
- Personal Identity: Legal name, full address, and date of birth.
- National Insurance Number: Found on your NI card, previous payslips, or the HMRC App.
- Employment History: Details of any Taxable Benefits (like JSA or ESA) received since 6 April 2026.
- Student Loan Status: Knowing exactly which “Plan” you are on (Plan 1, 2, 4, 5, or Postgraduate).
Choosing the Correct Statement (A, B, or C)
This is the most critical section. Your choice determines your Tax Band.
| Statement | Your Current Situation | Resulting Tax Treatment |
| Statement A | First job since 6 April. No other income or pension. | Full Personal Allowance applied. |
| Statement B | I only have one job now, but I had another job earlier this year. | W1/M1 (Week 1/Month 1) code often used. |
| Statement C | You have another job currently or receive a pension. | BR (Basic Rate) — 20% tax on all earnings. |
How the Starter Checklist Affects Your Tax Code
By submitting this form, you help your employer’s Payroll Software calculate your net pay.
- Correct Info: You receive your full tax-free allowance.
- Incorrect Info: You may be placed on an Emergency Tax Code (e.g., 1257L X), which ignores your previous earnings and can lead to a tax bill later.
Starter Checklist vs P45
While both serve the same purpose, the P45 is a historical record of what you earned at your last job. If you have a P45, give it to your boss; you only need the Starter Checklist if that P45 is missing or out of date (from a previous tax year).
Common Mistakes When Completing the Form
- Wrong Student Loan Plan: Selecting Plan 1 instead of Plan 2 can result in deductions starting at the wrong salary threshold.
- Omitting Second Jobs: If you have another job and tick Statement A, you will underpay tax and owe HMRC money at the end of the year.
- Using Nicknames: Always use your legal name to ensure your tax is credited to your State Pension record.
Where to Get the Form
You can fill it in online or download the PDF at GOV.UK: Starter Checklist for PAYE. Your employer will then use this to submit your first Full Payment Submission (FPS).
Key Takeaway
The HMRC starter checklist is an important document used when you start a new job in the UK without a P45.
It helps employers:
- Determine the correct tax code
- Apply the right amount of tax
- Ensure employees pay the right amount
Completing the HMRC new starter checklist with accurate information helps prevent wrong tax deductions, wrong tax codes, and payroll problems.
HMRC Starter Checklist: 2026/27 FAQs
- I have a P45; do I still need to fill out the Starter Checklist?
Technically, no. If you have a P45 from your previous employer, it contains your tax code and total earnings for the year. However, many employers ask for a Starter Checklist anyway. Why? Because the P45 doesn’t tell them which Student Loan Plan you are on. Filling out the checklist ensures you don’t start paying back the wrong loan type.
- What happens if I choose the wrong Statement (A, B, or C)?
Choosing the wrong statement is the #1 cause of tax errors.
- If you pick A instead of C: You’ll be given a tax-free allowance you aren’t entitled to, resulting in an underpayment and a “scary” tax bill from HMRC later.
- If you pick C instead of A: You’ll be taxed 20% (Basic Rate) on every penny you earn, which will significantly reduce your take-home pay.
Tip: If you realize you’ve made a mistake, don’t submit a new form. Instead, update your details via your HMRC Personal Tax Account.
- How do I know if I should pick Statement B?
Choose Statement B if this is currently your only job, but you have had another job or received taxable benefits (like New Style JSA) since April 6th. This puts you on a “Week 1/Month 1” code, meaning your tax is calculated only on that month’s pay rather than your total yearly earnings, preventing you from overpaying.
- Which Student Loan Plan should I choose for 2026/27?
The rules have changed for this tax year. You must pick the plan that matches your study history:
- Plan 1: You studied in Northern Ireland, or you’re from England/Wales and started before Sept 2012.
- Plan 2: You’re from England/Wales and started between Sept 2012 and July 2023.
- Plan 4: You applied through Student Awards Agency Scotland (SAAS).
- Plan 5 (New): You started your course in England after 1 August 2023.
- Postgraduate Loan: Tick this in addition to one of the above if you have a Master’s or Doctoral loan.
- My National Insurance (NI) number is missing; can I still submit the form?
You can submit the form without it to avoid a delay in your first paycheck, but your employer will likely put you on an Emergency Tax Code. As soon as you find your NI number (check the HMRC App), give it to your payroll department so they can link your tax and pension contributions to your record correctly.
- What is the “Default Plan” if I really don’t know my Student Loan type?
From 6 April 2026, if you are unsure of your plan and cannot check your Student Loans Company (SLC) account, the new default for employers to use is Plan 5. Previously, it was Plan 1. Using Plan 5 ensures deductions start once you earn over £25,000 a year (£2,083 per month).
