25 February 2025
What’s on the HMRC starter checklist?
5 minutes
The HMRC starter checklist collects information about new employees at UK companies. It makes sure that people are paying their taxes under the correct tax code, especially if they don’t have a P45 to show their new employer.
Whether you’re an employer using the system for the first time or an employee wondering how to fill out the HMRC checklist you’ve been given, here’s what to know about the form.
The HMRC starter checklist explained
The HMRC Starter Checklist (or, to give it its full name, the Starter Checklist for PAYE) gathers details about an employee’s income and circumstances to decide which tax code they should be assigned.
If you’ve been employed at another company before starting your new job, you’ll be issued with a P45 when you leave. A P45 shows how much tax you’ve already paid during that tax year, and the rate you’ll pay until the next 6 April.
But there are also plenty of scenarios where someone might not have a P45, or where it might not provide enough information for HMRC to assign the right code. That’s the gap the starter checklist is designed to fill.
Let’s go through the form page by page, and explain what’s on the HMRC new starter checklist in detail.
The first page of the starter checklist records your personal details.
Your date of birth is especially important for deciding your tax code, but you’ll also be asked for:
- Your full name. Shortened forms of your name or initials are not allowed.
- Your home address. A new home address is a very common reason to need a starter checklist rather than just P45 for your new employer.
- Your national insurance number. You can find this on your national insurance card or an old HMRC form.
- Your employment start date.
The second page of the form asks about your sources of income.
This is because you’ll be taxed differently depending on whether you only earn from your new job, or you’re receiving payments from other sources.
This section asks:
- Do you have another job?
- Do you receive payments from a state, workplace or private pension?
- Have you received payments from another job which has ended in the current tax year?
- Have you received taxable benefits, specifically Jobseeker’s Allowance, Employment and Support Allowance, or Incapacity Benefit in the current tax year?
Understanding the Employee Statement
If you’re looking at a paper or PDF form and wondering which statement to choose on the HMRC starter checklist, you’re not alone. It’s quite common for new employees to ask their employer to clarify this section.
On the page that assesses your financial circumstances, you’ll be asked to tick one of three statements:
- Statement A means that you have not had another job since 6 April, and you haven’t received any taxable benefits.
- Statement B means you have had another job since 6 April, or you have received taxable benefits, but you don’t have a P45.
- Statement C means that you have another job or you’re receiving payments from a pension.
The box you tick can have a significant effect on how much tax you pay. If you’re unsure (for example, because you have a P45 but the details are outdated, or because you earn some money from self-employment alongside your new job), speak to your employer.
Note: If you complete the form online, you won’t be asked to tick a statement – your answer will be filled out automatically based on your answers.
On the third page of the starter checklist, you’ll be asked about student or postgraduate loans.
It’s important to fill this section out accurately because it can influence the rate at which you have to repay your loan. If you have a student loan, you’ll tick the plan that applies to you – there are four options depending on when your course started and which part of the UK you lived in.
It’s worth noting that there’s a slightly different version of the starter checklist for people who are employed abroad but temporarily working in the UK (known as being seconded to the UK by your company). This version includes all the same fields for personal details and student loans, but it also has an additional section asking how long you intend to live in the UK.
Once you’ve filled out all three pages of the form, you can sign the declaration and give it to your employer.
What happens after you submit a starter checklist?
Once you submit your details in the starter checklist, your employer sends the information to HMRC before your first payday. If your company uses accounting or payroll software, they’ll often use that program to save your information and submit the form.
HMRC then uses your age, earnings, and financial circumstances to assign your tax code, which decides the level of tax that will be deducted from your pay slip through the PAYE system.
It’s important to fill in the form as soon as you’re asked to and to make sure the information is accurate. Delays and mistakes can lead to you being assigned what’s called an emergency tax code rather than the code that best matches your circumstances. This can mean you end up paying the wrong rate of tax. If you’re overpaying, it can take several months to organise a switch to the correct tax code, and if you're underpaying, you might be hit with a hefty tax bill further down the line.
Advice for completing the starter checklist
The starter checklist is simple to fill out as long as you gather some information before you start.
For example, you’ll need your national insurance number on hand, and for the overseas employer version of the checklist, you’ll also need your passport number.
Many people ask, ‘Can you fill out a HMRC starter checklist online?’ The answer is yes – the form is easily accessible from the gov.uk website, and you can fill it out step by step. If you’re going to complete the form online, though, it’s even more important to assemble any documents you think you’ll need before you begin, as you can’t save your progress halfway through.
You can also download PDF versions of the forms, and HMRC can provide accessible formats for new starters who use assistive technology.
It’s best to double-check your details and save a copy of the form for your records when you’re finished.
What is the difference between a P45 and the starter checklist?
Both a P45 and a starter checklist can be used to assign a tax code to a new employee – and often, if you have a recent P45, you won’t need to fill out a starter checklist at all. The difference is that your old employer issues a P45 after you stop working, whereas you fill out a starter checklist when you start a new job.
There are plenty of circumstances where you might not have a P45 or where the information might not be accurate. This means you’ll have to fill out a starter checklist if:
- You don’t have a P45 because this is your first job.
- You don’t have a P45 because you haven’t worked in the UK before, and you’re still technically employed by a company overseas.
- You can’t use your P45 for your new job because your details have changed (for example, because you’ve moved house for your new role or because your name has changed since you were given your P45).
You’ll also be asked to complete the starter checklist if you have a student loan or if you have income from another source, even if you also have a recent, accurate P45.
What is an HMRC starter checklist? Quick recap
The HMRC new starter checklist is one of many forms you might have to fill in when you start a new job.
The information you provide here ultimately decides how much tax you pay based on your personal details, sources of income, and student loan status. Fixing errors can be a time-consuming process, so it’s important to make sure that the information you provide is correct before you submit the form.
If you run into problems filling out the form, you can ask your employer to clarify the questions. Remember, they’re also responsible for providing HMRC with accurate information, so it’s in everyone’s interest to make sure the right boxes are ticked.
Read more:
- Your simple guide to self-employed national insurance
- Everything you need to know about your P45 vs P60
- What is your ERN?
- All you need to know about the PAYE reference number
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