HMRC starter checklist: what it is and how to use it

Published Thursday 16 April 2026

Table of contents

• What is a starter checklist?
• When do you need a starter checklist?
• Who fills out a starter checklist?
• Is a starter checklist the same as a P46?
• Where to get a starter checklist
• Before you complete a starter checklist
• How to fill in a starter checklist
• Starter checklist statements explained
• What does a starter checklist look like?
• When to submit a starter checklist
• How to submit a starter checklist
• Is a starter checklist mandatory?
• Does an employee need a starter checklist if they have a P45?
• Manage your payroll with ease
• FAQs on HMRC starter checklists

Key takeaways

• Collect a completed starter checklist from any new employee who cannot provide a valid P45 before their first payday, as you cannot set up payroll without it.
• Ensure your new employee selects the correct statement (A, B, or C) on the checklist, as the wrong choice leads to an incorrect tax code and could result in them paying too much or too little tax.
• Keep completed starter checklists on file for at least three years from the end of the relevant tax year, or HMRC may charge a penalty of up to £3,000.
• If an employee fails to provide a starter checklist or P45, apply an emergency tax code straight away to avoid payroll errors while you wait for HMRC to issue the correct code.

What is a starter checklist?

A starter checklist is an HM Revenue and Customs (HMRC) form that new employees complete when they don't have a P45 from their previous job. It replaced the P46 form in 2013 and helps you set up payroll correctly from day one.

The starter checklist gives you:

• employee details: personal information needed for payroll setup
• tax code guidance: information to assign the correct tax code
• national Insurance data: details for accurate deductions, which is vital considering over 2,000 Real Time Information (RTI) returns were submitted last year with an incorrect National Insurance number (NINO) format

When do you need a starter checklist?

You need a starter checklist when your new employee can't provide a P45 from their previous employer. This typically happens when:

• it's their first job: they've never worked before
• they're taking a second job: they're keeping their current role and adding yours
• their P45 is outdated or incorrect: the details don't match their current circumstances
• they're an overseas worker: they've been sent to work in the UK temporarily by a foreign employer

If your employee has a valid P45, you don't need a starter checklist. Use the P45 information to set up their tax code instead.

Who fills out a starter checklist?

Your new employee fills out the starter checklist, not you. They complete it when they can't provide a valid P45. This happens in three situations:

• no P45 available: first job or additional job while keeping their current role
• incorrect P45 details: personal information doesn't match their current circumstances
• overseas workers: temporarily sent to work in the UK by a foreign employer

Is a starter checklist the same as a P46?

The starter checklist works differently from the old P46: you don't submit it to HMRC. You had to mail the old P46 to HMRC to get a tax code. The starter checklist stays with you for internal payroll setup only.

Where to get a starter checklist

You can find the starter checklist on the HMRC website. Your new employee can:

• complete it online and email it to you
• print it and hand you a copy

Before you complete a starter checklist

Ask your new employee to have these details ready before they fill out the starter checklist. This helps you assign the right tax code from their first payday:

• employment situation: whether this is their only job
• other income: any earnings since 6 April from another job, pension, or benefits
• student loans: any student or postgraduate loans they're repaying

How to fill in a starter checklist

Your employee needs this information to complete the starter checklist accurately:

• Full name and address
• Date of birth
• National Insurance number
• Start date with your company
• Previous tax code (if known)
• Passport number (for overseas workers only)
• Student or postgraduate loan details
• Current tax year income from other jobs, pensions, or benefits

Starter checklist statements explained

Your employee's choice of statement (A, B, or C) determines their tax code. Choosing the right one ensures they pay the correct amount of tax from their first payday. Use their selection to assign the correct tax code in your payroll system.

Statement A

Statement A applies if this is your employee's first job since 6 April. They must not have received taxable Jobseeker's Allowance, Employment and Support Allowance, taxable Incapacity Benefit, state pension, or occupational pension.

Statement B

Statement B applies if this is now your employee's only job, but they've had another job since 6 April and don't have a P45. It also applies if they've received taxable Jobseeker's Allowance, Employment and Support Allowance, or taxable Incapacity Benefit since 6 April.

Statement C

Statement C applies if your employee has another job or receives a state, works, or private pension.

What does a starter checklist look like?

When to submit a starter checklist

You need the completed starter checklist before your employee's first payday to set up payroll with the correct tax code, as you must tell HMRC about your new employee on or before their first pay day. Here's the timeline:

• employee completes: before or on their first day
• you receive: on their start date
• you process: before their first payday

How to submit a starter checklist

Once your employee completes it, they give it to you by email, post, or in person. Keep it on file and use it internally for payroll setup.

Is a starter checklist mandatory?

Yes, a starter checklist is mandatory when your employee can't provide a P45. You can't add them to payroll without either a P45 or a completed starter checklist to determine their tax code.

Does an employee need a starter checklist if they have a P45?

No, they don't need a starter checklist if they have a valid P45. The only exception is if they left their last job before the start of the previous tax year.

Manage your payroll with ease

Xero Payroll makes it easy to manage your payroll, reduce admin, and save time. Process starter checklists, calculate the correct tax codes, and pay employees in just a few clicks. Manage workplace pensions and stay compliant with HMRC requirements. Staff can view payslips or request annual leave through employee self-service.

Get one month free to see how Xero simplifies new starter onboarding.

FAQs on HMRC starter checklists

Find answers to common questions about the HM Revenue and Customs starter checklist.

Can my employee fill out an HMRC starter checklist online?

Yes, your employee can fill out the starter checklist online on the GOV.UK website. They can then:

• save it as a PDF and email it to you
• print it and give you a copy

What happens if my employee selects the wrong statement?

Choosing the wrong statement can lead to an incorrect tax code, meaning your employee pays too much or too little tax. This issue affects 8 million people each year. HMRC can correct this later, but it's best to get it right from the start.

What happens if my new employee doesn't provide a starter checklist?

If your employee doesn't provide a starter checklist or P45, you must use an emergency tax code (usually 1257L M1 or W1) until HMRC sends you the correct code. This may result in your employee paying more tax initially, which HMRC will refund once the correct code is applied.

How long should I keep completed starter checklists?

Keep completed starter checklists for at least three years from the end of the tax year they relate to. If you don't, HMRC could charge a penalty of up to £3,000. This is part of your mandatory payroll record-keeping requirements.

Can I use a starter checklist for temporary or contract workers?

Yes, you can use a starter checklist for temporary or contract workers if they're treated as employees for tax purposes and paid through your payroll. It doesn't matter whether their contract is temporary or permanent. This doesn't apply to self-employed contractors who invoice you for their services.