The starter checklist is the HMRC form you fill in for a new employer when you don't have a P45 from your last job, or your employer needs more information. It replaced the old P46. Your answers put you in statement A, B or C, which tells payroll which tax code to use on your first pay: A and B use the current personal allowance, C uses code BR.
You give it to your employer, not HMRC, and the statement you pick can be the difference between being taxed correctly and paying too much for a few months. Everything below comes from GOV.UK's starter checklist guidance and HMRC's December 2025 version of the form, checked in October 2026.
When you'll be asked for one
- You're starting your first job, or your first job in the UK.
- You don't have a P45 from a previous job, or your details are different from those on it.
- You're returning to work after a break, or starting a job after being self-employed.
- You're working for more than one employer.
- Your employer needs more information about your student or postgraduate loan.
Your employer may ask for one even if you hand over a P45. The new employee guidance tells employers to ask for a starter checklist if you left your last job before 6 April 2025. If you've already had your first pay, don't use the checklist: check your tax code with HMRC's online Income Tax service instead.
Choosing statement A, B or C
Questions 8 to 10 decide your statement:
- Do you have another job? If yes, choose statement C.
- Do you receive a State, workplace or private pension? If yes, choose statement C.
- Since 6 April, have you had another job that's ended, or received Jobseeker's Allowance, Employment and Support Allowance or Incapacity Benefit? If yes, choose statement B. If no, choose statement A.
| Statement | Who it's for | What your employer applies |
|---|---|---|
| A | This is your first job since 6 April and you've had none of those benefits since then | The current personal allowance |
| B | You've had another job since 6 April but have no P45, and/or you've had one of those benefits | The current personal allowance on a week 1/month 1 basis |
| C | You have another job and/or receive a pension | Tax code BR |
GOV.UK's tax codes guide explains what those mean. On a week 1/month 1 basis (codes ending W1 or M1), your tax is worked out on what you're paid that week or month only, as if you were paid that amount all year, which can mean paying the wrong amount until HMRC updates your code. Code BR means all income from this job is taxed at the basic rate, and it's usually used when you have more than one job or pension. If it's wrong for you, you fix it by updating your details with HMRC, not by ticking a different box.
The form says only JSA, ESA and Incapacity Benefit count. No other government or HMRC benefits need to be considered when you answer question 10.
The student loan questions
Questions 11 to 13 cover student and postgraduate loans. You tick only one plan, plus the postgraduate loan box if that applies too. The form's guide for Student Finance England borrowers:
| Course started | Plan |
|---|---|
| On or after 1 August 2023 | Plan 5 |
| 1 September 2012 to 31 July 2023 | Plan 2 |
| Before 1 September 2012 | Plan 1 |
| Postgraduate masters or doctoral course | Postgraduate loan |
Student Awards Agency Scotland borrowers are on Plan 4, and Student Finance Northern Ireland borrowers are on Plan 1. If you tick more than one plan, the employer starts deducting for the plan with the lowest threshold until HMRC sends a start notice, which can mean paying more than you need to.
Filling it in
- Gather your National Insurance number, your new job's start date and your student loan plan before you start, because the online form can't be saved part way.
- Answer the personal questions, then questions 8 to 10 to pick your statement.
- Answer the student loan questions.
- Sign the declaration.
- Email, post or hand it to your new employer. The form says not to send it to HMRC.
If you've been sent to work in the UK temporarily, you'll also need your passport number, and there's a separate expat starter checklist. Your National Insurance number is the one detail you can't skip, and if you do have a P45, give it to your employer as well. GOV.UK says 1257L is the tax code currently used for most people who have one job or pension.
For employers
Payroll uses the checklist to add the employee, work out their tax code and starter declaration, and tell HMRC they've started. Statement A means the current personal allowance, B means the current personal allowance on a week 1/month 1 basis, and C means code BR. If a starter checklist arrives after you've registered the employee, the guidance is to use it to update the starter declaration in your payroll records.
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The verdict
Answer questions 8 to 10 honestly and in order, because the statement does all the work. A is the best outcome if it applies, B is fine but slower to correct, and C is right whenever you have a second job or a pension. Get your student loan plan from your loan account first: ticking the wrong plan is the easiest way to overpay.
Frequently asked questions
What is a starter checklist?
It's the HMRC form you give a new employer when you don't have a P45 or they need more information, so they can work out your tax code. It replaced the P46.
Do I send the starter checklist to HMRC?
No. You give it to your employer. The form says not to send it to HMRC.
What tax code does statement C give?
Statement C means your employer uses tax code BR for this job.
What is the difference between statement A and B?
Both use the current personal allowance, but statement B applies it on a week 1/month 1 basis.
Can I save the online starter checklist and finish later?
No. GOV.UK says to get all your information together first because you can't save as you go.
What happens if my employer gets the starter checklist late?
GOV.UK's employer guidance says the employer uses it to update the starter declaration in the payroll records, and uses any tax code HMRC has already sent.
