The starter checklist is HMRC's form for a new employee who has no P45. It replaced the old P46. The employee picks Statement A, B or C, and that choice tells the employer which starting tax code to use: the standard code (1257L for 2026/27), the same code on a week 1/month 1 basis, or BR. It also collects student loan details. The employee gives it to the employer and does not send it to HMRC, and the employer keeps it for the current and next 3 tax years.
Who needs to fill in a starter checklist
HMRC's guidance says an employee may be asked to complete one if they are:
- Starting their first job. Or their first job in the UK;
- Without a P45. Because they have no P45 from a previous job;
- Different from their P45. Where their personal details differ from those on the P45;
- Returning after a break. Coming back to work after time out of employment;
- Coming from self-employment. Starting a job after being self-employed;
- Working for more than one employer. Taking on a second job;
- A student loan borrower. Where the employer needs more information about their student or postgraduate loan.
An employer can ask for a checklist even when a P45 is provided. The form itself says it should be completed by anyone with a student loan, "whether or not you've a P45". If the employee has already received their first pay, the checklist is no longer the right route. Gov.uk directs employees to HMRC's Check your Income Tax service instead.
What the form asks
The current paper version is dated HMRC 12/25 and has four pages. It covers:
- Personal details. Full name (no shortened names), sex as shown on a birth or gender recognition certificate, date of birth, address, National Insurance number if known, and the employment start date;
- Employee statement. Three questions: do you have another job, do you receive a State, workplace or private pension, and since 6 April have you had another job that has ended or received Jobseeker's Allowance, Employment and Support Allowance or Incapacity Benefit;
- Student loans. Whether there is a loan, whether one of the exceptions applies, and which plan;
- Declaration. Signature and date.
HMRC's online version cannot be saved part-way through, so employees should have their details ready before starting. A separate checklist exists for employees seconded to work in the UK by an overseas employer.
Statement A, B or C: which tax code follows
| Statement | Applies when | Employer uses |
|---|---|---|
| A | First job since 6 April, with no JSA, ESA or Incapacity Benefit since then | Current personal allowance, cumulative (1257L for 2026/27) |
| B | Had another job since 6 April but no P45, and/or received those benefits | Current personal allowance on a week 1/month 1 basis |
| C | Has another job and/or receives a State, workplace or private pension | Code BR |
| None ticked | Employee does not choose a statement | 0T on a week 1/month 1 basis (HMRC PAYE Manual) |
The order of the questions matters. Answering "yes" to having another job, or to receiving a pension, sends the employee straight to Statement C and code BR, even if the new job will be their main source of income. A week 1/month 1 code under Statement B is an emergency code. It gives one period's allowance at a time and ignores earlier pay in the tax year. See our emergency tax code guide.
Student and postgraduate loans
The student loan section asks for one plan type (1, 2, 4 or 5) plus, if relevant, a postgraduate loan. Both can be deducted at the same time, but only one undergraduate plan at a time. The form explains which plan applies:
- Student Finance England. Plan 5 for courses starting on or after 1 August 2023, Plan 2 for 1 September 2012 to 31 July 2023, and Plan 1 before 1 September 2012;
- Student Finance Wales. Plan 2 from 1 September 2012, and Plan 1 before;
- Student Awards Agency Scotland. Plan 4;
- Student Finance Northern Ireland. Plan 1.
If more than one plan is ticked, the employer starts deductions on the plan with the lowest repayment threshold until HMRC sends a start notice (SL1). For 2026/27 the thresholds are £26,900 (Plan 1), £29,385 (Plan 2), £33,795 (Plan 4), £25,000 (Plan 5) and £21,000 (postgraduate). Repayments are 9% above the plan threshold and 6% for postgraduate loans. No deductions are made if the employee is still studying, finished after 6 April in the current tax year, has repaid in full, or is repaying the Student Loans Company by Direct Debit.
What the employer does with it
- Set up the payroll record. Use the statement to choose the tax code and starter declaration;
- Report the new starter. Include them on the first Full Payment Submission, on or before their first payday;
- Keep the code once reported. If the first FPS has already gone, keep using that code until HMRC issues a new one;
- Switch to a late P45. If the P45 arrives after the first FPS, the form says to use the code in parts 2 and 3. Gov.uk adds that if HMRC has already sent you a code, you use HMRC's code instead;
- Keep the records. Hold the information for the current and next 3 tax years, in line with regulation 97 of the PAYE Regulations.
HMRC usually issues a corrected code once it has matched records from old and new employers. This can take up to 35 days. If the code is still wrong after that, see our guide to a wrong tax code.
HMRC's guidance and the forms are on gov.uk: starter checklist. The code each statement produces is set out in the PAYE Manual at PAYE61030.
Acumon onboards new starters, applies the right starting codes and handles student loan notices through its PAYE services and payroll management. Collect the checklist before the first payroll run, not after it.