Key Facts: New Starter Checklist
- Required for any new employee who doesn’t have a P45 from the current tax year
- Must be processed before the employee’s first payday, or on or before the first Full Payment Submission (FPS) to HMRC
- Replaced the former P46 form and is officially known as the HMRC Starter Checklist
- Contains three statements (A, B and C) that determine the employee’s tax code
- Available to download from the HMRC website
Welcoming new employees is an exciting time for any business. Maybe they’re going to take the pressure off some of your teams, or they signal a new stage in your business’s growth. Either way, hiring someone new has a lot of benefits. However, one thing that can be difficult for an HR team is when a new starter doesn’t have all the paperwork you need to onboard them and get their payroll set up! Luckily, that’s where a new starter checklist comes in.
What is a new starter checklist?
A new starter checklist is a form created by HMRC for new employees to complete when starting a job if they don’t have a P45 .
The form will provide employers with all the details required to set up an employee on their payroll system and assign them to correct tax code.
This form needs to be completed by anyone without a P45 from the current tax year, so anyone who is just starting in their first job or coming back to work after some time off. Someone whose personal details are different to their P45 might also need to complete a new starter checklist.
Where do you get a new starter checklist?
An employer should provide a new starter checklist to their employees, it can be found on the HMRC website. It can be completed online and emailed to you or printed and a physical copy completed.
How to use the new starter checklist?
So, what information is in the new starter checklist and how do employees fill it in? Employees will need to have the following information to complete the checklist:
- personal details, including their name, full address and date of birth
- their National Insurance number if known
- start date
- details of any student loans or postgraduate loans
- passport number (if they are sent to work temporarily in the UK by an overseas employee)
- details of any income received in the current tax year from another job, a pension or from Jobseeker’s Allowance, Employment and Support Allowance or Incapacity Benefit
New starter statements
In the new starter form, there are three statements which an employee needs to choose from. It is important that they choose the correct one.
| Statement | When it applies | Tax code outcome |
|---|---|---|
| Statement A | First job in the current tax year (since 6 April) and not receiving taxable Jobseeker’s Allowance, Employment and Support Allowance, taxable Incapacity Benefit, State Pension, or occupational pension | 1257L (cumulative) |
| Statement B | This is now their only job, but they’ve had another job since 6 April and don’t have a P45; or they’ve received taxable Jobseeker’s Allowance, Employment and Support Allowance, or taxable Incapacity Benefit since 6 April | 1257L W1/M1 (non-cumulative) |
| Statement C | They have another job, and/or receive a State, workplace, or private pension | BR (basic rate) |
What if an employee selects the wrong statement?
If an employee chooses the wrong statement, they may end up overpaying or underpaying tax. This can be put right by contacting HMRC, who will issue an updated tax code and arrange for any overpayment or underpayment to be adjusted.
Is a new starter checklist mandatory?
If a new employee doesn’t have a P45, you’ll need the information on the new starter checklist to add them to payroll and stay compliant with PAYE. HMRC expects employers to collect it, and you must process it before the employee’s first payday, or on or before your first Full Payment Submission (FPS) for them.
Your employee isn’t legally required to fill it in. But if they don’t, you’ll have to put them on an emergency tax code, so it’s in everyone’s interest to get it completed early.
Can Cintra make setting up a new starter easier?
If you’re a business who is regularly hiring new team members you might find yourself overextended with the number of new starter checklists and P45’s you need to process. It’s important to make sure you have fully compliant software that will make sure you’re entering all of the correct information. Whether you run your payroll inhouse or outsource, Cintra has everything you need.
Find out more about our outsourced solution, and payroll software!
Payroll Legislation Guide
The facts, figures, thresholds and allowances for 2025/26 spanning tax, National Insurance, pensions, statutory payments and more.
Frequently asked questions
Q. What happens if an employee doesn’t complete a new starter checklist?
A. If an employee doesn’t provide a P45 or complete a new starter checklist, the employer must use tax code 0T on a W1/M1 basis. This means no tax-free allowance is applied, and the employee will likely pay more tax until HMRC issues the correct code.
Q. What tax code is used without a P45 or checklist?
A. Without either document, employers must apply the emergency tax code 0T W1/M1, so no Personal Allowance is given until HMRC confirms the correct tax code.
Q. Can the new starter checklist be completed electronically?
A. Yes, the checklist can be downloaded from the HMRC website, completed digitally, and emailed to the employer. It can also be printed and filled in by hand.
