A new starter checklist is a form used to collect essential information from a new employee when they cannot provide a P45.
What is a starter checklist?
A starter checklist is the HMRC form employers use to gather key details about a new employee’s tax status when a P45 isn’t available. It replaces the now‑obsolete P46 and helps employers determine the correct tax code and starter declaration for the employee’s first pay run.
The information from the checklist must be entered into the employer’s payroll software, but the form itself is not sent to HMRC. Instead, the details are included in the first Full Payment Submission (FPS) under RTI.
Things to know
- Used when a new employee cannot provide a P45
- Replaced the old P46 form
- Helps determine the correct tax code and starter declaration
- Information is entered into payroll software, not sent directly to HMRC
- Required before the employee’s first payroll submission
FAQs
When should a starter checklist be used?
Whenever a new employee joins and does not have a P45 from their previous employer.
Do I send the starter checklist to HMRC?
No. You keep the form for your records and enter the information into your payroll software.
What information does the starter checklist collect?
Personal details, employment status, student loan information and the employee’s starter declaration.
Does the starter checklist affect tax codes?
Yes. The information helps determine the correct initial tax code until HMRC issues an updated one.
Can an employee start work without completing a starter checklist?
They can start, but payroll cannot be processed correctly until the required information is provided.
