Starter checklist

Tell your employer of your circumstances so

that you do not pay too much or too little tax

Do not send this form to HM Revenue and Customs (HMRC)

Instructions for employer

Use this starter checklist to gather information about your new employee if they do not have a P45. You can also

use this form if they have a student loan (whether or not they have a P45). Use the information to help fill in your first Full

Payment Submission (FPS) for this employee. If you have already submitted your first FPS, keep using the tax code in that

FPS until HMRC sends you a new tax code. If the employee gives you their P45 after the first FPS submission, use the tax

code shown in parts 2 and 3 of the P45. You must keep the information recorded on the starter checklist for the current

and next 3 tax years. This form is for your use only.

Instructions for employee

Fill in this form if you do not have a P45 (a document you get from your employer when you stop working for them).

You should also fill in this form if you have a student loan (whether or not you’ve a P45). Give the completed form to your

employer as soon as possible. They need this information to tell HMRC about you and help them to use the right tax code.

Make sure you answer the questions correctly. If you do not, you may pay the wrong amount of tax or student loan deductions.

Starter checklist Page 1 HMRC 09/22

Last name

First names

Do not enter initials or shortened names for example,

Jim for James or Liz for Elizabeth

What is your sex?

As shown on your birth certificate or gender recognition

certificate

Male Female

Date of birth DD MM YYYY

Home address

Postcode

Country

National Insurance number (if known)

Employment start date DD MM YYYY

Employee’s personal details

Continue on the next page

Page 2

Employee statement

These questions will help you to choose the statement that matches your circumstances. The statement you choose helps

your employer to apply the correct tax code.

Statement A

Current personal allowance

Key

This is my first job since 6 April and

since the 6 April I have not received

payments from any of the following:

• Jobseeker’s Allowance

• Employment and Support Allowance

• Incapacity Benefit

Key

Since 6 April I have had another job

but I do not have a P45. And/or since

the 6 April I have received payments

from any of the following:

• Jobseeker’s Allowance

• Employment and Support Allowance

• Incapacity Benefit

Key

I have another job and/or I am in receipt

of a State, workplace or private pension.

Statement B

Current personal allowance

on a Week 1/Month 1 basis

Statement C

Tax Code BR

Key

Jobseeker’s Allowance (JSA) is an unemployment benefit which can be claimed while looking for work.

Employment and Support Allowance (ESA) is a benefit which can be claimed if you have a disability

or health condition that affects how much you can work.

Incapacity Benefit is help if you could not work because of an illness or disability before 31 January 2011.

State Pension is a pension paid when you reach State Pension age.

Workplace pension is a pension which was arranged by your employer and is being paid to you.

Private pension is a pension arranged by you and is being paid to you.

Please note that no other Government or HMRC paid benefits need to be considered when completing this form.

Do you have another job?

Yes Put an ‘X’ in the statement C box below

No Go to question 9

Do you receive payments from a State,

workplace or private pension?

Yes Put an ‘X’ in the statement C box below

No Go to question 10

Since 6 April have you received payments from:

• another job which has ended

or any of the following taxable benefits

• Jobseeker’s Allowance (JSA)

• Employment and Support Allowance (ESA)

• Incapacity Benefit

Yes Put an ‘X’ in the statement B box below

No Put an ‘X’ in the statement A box below

For more information about tax codes, go to www.gov.uk/tax-codes

Continue on the next page

Page 3

Full name Use capital letters

Date DD MM YYYY

Signature

Declaration

I confirm that the information I’ve given on this form is correct.

Do you have a student or postgraduate loan?

Yes Go to question 12

No Go straight to the Declaration

Do any of the following statements apply:

• you’re still studying on a course that your

student loan relates to

• you completed or left your course after the

start of the current tax year, which started

on 6 April

• you’ve already repaid your loan in full

• you’re paying the Student Loans Company

by Direct Debit from your bank to manage

your end of loan repayments

Yes Go straight to the Declaration

No Go to question 13

To avoid repaying more than you need to, tick the

correct student loan or loans that you have – use the

guidance on the right to help you.

Please tick all that apply

Plan 1

Plan 2

Plan 4

Postgraduate loan (England and Wales only)

Employees, for more information about the type of

loan you have or to check your balance, go to

www.gov.uk/sign-in-to-manage-your-student-loan-balance

Employers, for guidance on student loans and which plan or loan

type to use if your employee has selected more than one,

go to www.gov.uk/guidance/special-rules-for-student-loans

You have Plan 1 if any of the following apply:

• you lived in Northern Ireland when you started

your course

• you lived in England or Wales and started your course

before 1 September 2012

You have Plan 2 if:

You lived in England or Wales and started your course

on or after 1 September 2012.

You have Plan 4 if:

You lived in Scotland and applied through the

Students Award Agency Scotland (SAAS) when you started

your course.

You have a postgraduate loan if any of the

following apply:

• you lived in England and started your postgraduate

master’s course on or after 1 August 2016

• you lived in Wales and started your postgraduate

master’s course on or after 1 August 2017

• you lived in England or Wales and started your

postgraduate doctoral course on or after 1 August 2018

Student loans

Give this form to your employer

Your employer will use the information to make sure you pay the right amount of tax.

Do not send this form to HMRC.

Employer guidance

For information on how to work out your new employee’s tax code, go to www.gov.uk/new-employee-tax-code

Use Statement A, B or C that your employee has chosen in the employee statement section and apply the tax code below:

• Statement A – use the current personal allowance

• Statement B – use the current personal allowance on a ‘week 1/month 1’ basis

• Statement C – use tax code BR