HMRC starter checklist: what it is and when you need one

Who needs it

• Employees starting their first job, or their first job in the UK.
• New starters without a P45 from a previous job, or whose details differ from their P45.
• People returning to work after a break, starting a job after being self-employed, or working for more than one employer.
• Anyone whose employer needs more information about a student or postgraduate loan.
• Employees seconded to work in the UK by an overseas employer, who use a separate version.

What you need before you start

• Whether you've had another job or pension since 6 April.
• Your National Insurance number and the start date of your new job.
• Which repayment plan you're on, if you have a student or postgraduate loan.
• Whether you've had Employment and Support Allowance, Jobseeker's Allowance, Incapacity Benefit or Universal Credit since 6 April.
• Your passport number, if you've been sent to work in the UK temporarily.

How to file Starter checklist

1. 1Check with your employer when they need it by. It's only for before your first pay.
2. 2Gather your details first: the online form can't save your progress.
3. 3Complete it online, or print the PDF version if you can't use the online form (there's a separate one for staff seconded to the UK).
4. 4Email, post or hand the completed checklist to your new employer.

What it's for

When you start a job, your employer needs to know which tax code to use for your first pay. A P45 from your last job gives them that. The starter checklist is the alternative when you don't have a P45, or when your employer needs more information.

Your employer uses the answers to add you to payroll, work out your tax code and how much tax to deduct, work out any student or postgraduate loan deductions, and let HMRC know you've started working for them.

Online or printed

HMRC offers an online version and printable PDFs. The PDF for employees who normally live and work in the UK is four pages; the version for employees seconded to the UK by an overseas employer is three. HMRC updated both in March 2026.

The online form can't be saved partway through, so collect your details before you start. If you need an accessible format, HMRC asks you to email different.format@hmrc.gov.uk and say which assistive technology you use.

For employers

Ask new starters without a P45 to complete the checklist before their first payday, and tell them when you need it. You can point them to the GOV.UK page rather than handing out an old copy, since HMRC revises the form.

Common mistakes

• Using it after you've been paid. HMRC says to use its check your Income Tax online service instead.
• Starting the online form without your details to hand. You can't save it partway through.
• Sending it to HMRC. It goes to your employer, who uses it to tell HMRC you've started.
• Guessing answers. HMRC warns that mistakes can mean paying too much or too little tax.