Glossary · UK

What is Starter Checklist (New Employee)?

The HMRC form a new employee completes when they have no P45, so the right tax code can be applied.

Full Definition

The Starter Checklist (formerly the P46) is the form a new employee fills in when starting a job without a P45 from a previous employer — for example a first job, a return from self-employment, or a lost P45. It asks you to pick statement A, B or C describing your employment situation, which determines the tax code your employer applies until HMRC confirms the correct one. Statement A (this is your only job and you have had no other income) usually gives the full 1257L cumulative code for 2026/27; statement B gives 1257L on a week 1/month 1 basis; statement C (you have another job or pension) gives BR, taxing all pay at 20%. Choosing the wrong statement is a common cause of being over- or under-taxed, so it is worth getting right and checking your first payslip.