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What Is the HMRC New Starter Checklist?

Published on 3 Nov. 2025 - Reading time: 8-10 mins

Paying your people
What Is the HMRC New Starter Checklist? (P46 Explained)

Table of Contents

Introduction
Who completes the HMRC new Starter Checklist?
What’s the role of your HR and payroll teams?
How to complete the HMRC new Starter Checklist
How the new Starter Checklist links to PAYE and payroll
Common mistakes that should be easy to avoid
HMRC Starter Checklists, P45s and P46s — what’s the difference?
Frequently Asked Questions (FAQs)
How to simplify your onboarding and HMRC compliance processes

Why the HMRC’s new Starter Checklist is required in the UK

Starting a new job should be exciting, not confusing. For both employers and employees, the first few days set the tone for everything that follows — and a simple bit of paperwork can make all the difference. This is where the HMRC’s Starter Checklist steps in. It can help to save headaches further down the line.

Introduced in 2014 to replace the old P46, it’s a vital part of onboarding for any new employee in the UK who doesn’t have a recent P45. But don’t let the extra paperwork put you off, this checklist ensures everyone gets paid accurately, on time and within the rules.

Old habits die hard, so you may still hear from time to time this form being called ‘P46’ but there are some key differences you need to know. Unlike the old form, for example, employers don’t need to send this off to HMRC.

It might feel like box ticking, but the information it gathers will allow your business to quickly pay new starters with the correct tax code and ensure everyone is compliant with UK employment law.

Want to dig deeper? You can find out more about the HMRC Starter Checklist for PAYE purposes here.

When might a fresh recruit need to complete a Starter Checklist?

Unfortunately, not all new hires walk into the job with a full set of paperwork. Sometimes their P45 never arrives — maybe it’s their first job, they’re juggling more than one or their details have changed. Whatever the reasons, the HMRC Starter Checklist quickly gets everyone up to speed.

New employees need to complete the starter checklist and hand it into their payroll team if:

they don’t have a P45 (this might be their first job)
their personal details differ from what’s on a previous P45
they have a student or postgraduate loan
they’re working with you temporarily, as they’ve been sent to you in the UK by an overseas employer

It’s quick and easy to do. The HMRC Starter Checklist can be downloaded by your new recruit online and they can submit it to you by post, email or in person — whichever works best for them.

But make sure you have the form before their first payday, so you can set them up on payroll without any issues.

Who completes the HMRC new Starter Checklist?

Whenever you welcome a new employee without a P45, hand them the new Starter Checklist and ask them to fill it in. They then need to send it or pass it on to your payroll department.

What’s the role of your HR and payroll teams?

The onboarding process is your chance to make a great first impression. Ensure your new recruits can easily access the Checklist in whatever form suits them best — digitally or hard copy. And be prepared to help and answer any questions they may have about this new starter form.

It’s your responsibility to verify the information they provide, such as their name, date of birth, address, gender, National Insurance number and so on. A birth certificate, photo driving licence, passport and utility bills can all be used as part of this process.

And make sure you keep the forms somewhere safe. It’s recommended you keep the new Starter Checklists you receive for three tax years, just in case you need to refer to them.

How to complete the HMRC new Starter Checklist

Let’s be honest, nobody likes paperwork. But the good news is, the new Starter Checklist is easy and straightforward. It will guide your new starter through the questions they need to answer, like details of any previous employment or earnings in the current tax year.

Start as they mean to go on…

Advising your new starter to gather what they’ll need before starting can save any headaches later. For example, this is especially important online, as they can’t save their progress if they need to stop to look for something.

They’ll want these to hand:

full address and postcode
student or postgraduate loan plan type, if they have one
passport number, if they are an employee sent to work temporarily in the UK by an overseas employer
National Insurance number, if they know it

They will also need details about any income they’ve received during that tax year, from:

another job
a pension
benefits, such as Universal Credit

HMRC starter checklist employee statement A, B or C — choosing made simple

At first glance, this part looks easy, but it’s important to get it right. Your new starter will be asked to choose one of the three simple statements that best fits their personal circumstances:

Statement A
If this is their first job in the current tax year, they should choose this statement. They also shouldn’t be receiving taxable Jobseeker’s Allowance, Employment and Support Allowance, or any taxable Incapacity Benefit or state or occupational pension.
Statement B
If this is their only new job, but they’ve had another job in the tax year, then this will be the statement they should choose. They should also select this statement if they have received taxable Jobseeker's Allowance, Employment and Support Allowance or taxable Incapacity Benefit since the 6th of April in that tax year.
Statement C
If they have another job or receive a state, work or private pension, they should opt for this statement.

How the new Starter Checklist links to PAYE and payroll

The HM Revenue and Customs new Starter Checklist helps you collect essential information from your new recruits so HMRC can calculate their tax code for PAYE and NIC purposes.

As a conscientious employer, you want to provide your people with the best employee experience possible by paying them accurately and on time. This will help you recruit and retain the right talent in the long term. In fact, you can discover another way to boost your hiring process even further here.

Also, by ensuring your new joiners have the right tax code from the start, only the right deductions are made from their salaries. As a result, you ‘ll minimise employee queries and inaccurate wage payments, while maximising your compliance status.

Common mistakes that should be easy to avoid

Imagine opening your first payslip and discovering your tax code is wrong, or worse, your pay is missing something. It happens more often than you might think.

In September 2023, the Chartered Institute of Payroll Professionals (CIPP) reported that HMRC had put more than two million people on the wrong tax code in the previous year.

So, here are some simple errors you and your new employee can avoid:

forgetting to submit the HMRC Starter Checklist when there’s no P45
choosing the wrong employee statement (A, B or C) on the checklist
failing to update HMRC about student or postgraduate loan details
not verifying that your new recruits’ details are correct via official documents such as passports and driving licences
entering the wrong National Insurance number making it tricky for HMRC to match records

Providing HMRC with timely and accurate information about each new employee will help you and your staff avoid future headaches.

Find out more about common HMRC issues here.

HMRC Starter Checklists, P45s and P46s — what’s the difference?

It’s easy to get the various HMRC forms and checklists mixed up. So, here’s a quick guide:

P45
This is issued by a worker’s previous employer when they leave their job. It records how much taxable income they’ve earned during the tax year so far, along with their appropriate tax code. They hand this to their new employer, when they take up a new role.
Starter Checklist (previously known as a P46)
This is for those times when there’s no P45 available. The worker fills out the Starter Checklist so that the employer can gather all they need to assign the correct tax code to the worker and ensure they’re paid accurately.

Did you know that even though the P46 was officially retired almost a decade ago, plenty of people still use the name when talking about the new starter checklist for PAYE purposes. It’s also sometimes also referred to the HMRC new starter form.

Getting every step right from the start means fewer headaches and happier paydays for everyone.

Frequently Asked Questions (FAQs)

The new Starter Checklist is completed and provided to their payroll department by a new employee who doesn’t have a P45.

The HMRC Starter Checklist replaced the P46. Note, however, that it’s still sometimes called a P46.

Employees complete the new Starter Checklist for HMRC so that their new employer can pay them accurately with the right tax code for PAYE and NIC purposes.

When workers fill in their HMRC Starter Checklist, they’re offered employee statements A, B or C to choose from. They must select the one that best reflects their personal circumstances.

This depends on their employment history and whether they’ve received benefits or a pension in the current tax year.

The Starter Checklist, which is designed for PAYE purposes, enables your payroll team to collect the information you need from a new recruit to pay them accurately, by using the right tax code for various deductions.

And the right tax codes mean you won’t have to manage lots of queries or correct inaccurate salary payments later. Plus, correctly completed Starter Checklists delivered to HM Revenue and Customs help you stay compliant with the current UK laws and regulations.

If your new starter begins work without providing either a P45 or a completed Starter Checklist for PAYE purposes, you must pay them using an emergency tax code.

This could result in them paying incorrect tax deductions and your payroll team having to make later adjustments for over- or underpayment of salary.

How to simplify your onboarding and HMRC compliance processes

You can see that having your new recruits complete and submit an accurate HMRC checklist, if they don’t have a P45, is important.

ADP’s wide range of HR and payroll solutions can help you streamline, simplify and automate your onboarding process and you can read more on that subject here. And by including the new Starter Checklist, your new workers enjoy a more welcoming starter experience, while your payroll team remains compliant and avoids delays and hassles.

We’re trusted by over one million clients in more than 140 countries worldwide to help deliver their payroll successfully. You can find here our comprehensive guide to payroll processing in the UK (including the importance of the HMRC Starter Checklist).