Starter Checklist – Fill, Sign and Download | New Employee Tax Info
ZenDocs is not a law firm and does not provide legal advice.
ZenDocs is not a law firm and does not provide legal advice.
The Starter Checklist is HMRC's replacement for the old P46, used to gather the tax information an employer needs when a new employee doesn't have a P45 from a previous job. It's also used whenever a new employee has a student or postgraduate loan, whether or not they have a P45. The employer uses the answers to work out the employee's tax code and set up the correct student loan deductions for their first payroll submission.
Any new employee without a P45 should complete the form and give it to their employer as soon as possible, since an incorrect or missing answer can mean paying too much or too little tax. The completed form isn't sent to HMRC. The employer keeps it and uses it only to select the right tax code and student loan plan, and must retain the information for the current tax year plus the following three years.
Questions 8 to 10 lead the employee to one of three statements. Statement A applies if this is their first job since 6 April with no Jobseeker's Allowance, Employment and Support Allowance, or Incapacity Benefit received since then. Statement B applies if they've had another job or received one of those benefits since 6 April but don't have a P45. Statement C applies if they have another job now, or receive a State, workplace, or private pension. The employer applies the matching tax code: the current personal allowance for A, the same allowance on a Week 1/Month 1 basis for B, or tax code BR for C.
If the employee has a student or postgraduate loan and none of the exceptions apply, such as having already repaid it in full or paying the Student Loans Company by Direct Debit, they select their plan type, Plan 1, 2, 4, or 5, plus a postgraduate loan box if that also applies. Only one plan type can be deducted at a time, though a postgraduate loan can run alongside it. If more than one plan type is selected in error, the employer starts deductions using the plan with the lowest repayment threshold until HMRC issues a Start Notice.
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