Employer Payroll Guide -- Updated July 2026
Starter Checklist for New Employees Guide 2026/27
The starter checklist is the form new employees complete when they do not have a recent P45 to give their new employer -- for example, because it is their first job, they have been self-employed, or they have lost their P45. It replaced the old P46 form and gives the employer enough information to set an appropriate tax code from day one, reducing the chance of overpaying tax through emergency deductions. This guide explains when it is needed and what each statement means.
What the Starter Checklist Is
The starter checklist is an HMRC form (formerly known as the P46) that a new employee fills in and gives to their employer when they cannot provide a P45 from a previous job. It captures basic details -- such as whether this is your only job, whether you have another job or pension, and whether you have claimed certain benefits recently -- that the employer needs to work out which tax code to use.
Unlike a P45, the starter checklist does not carry over your exact pay and tax figures from a previous employer, so it is a slightly blunter tool, but it is far better than starting on the wrong assumption by default.
When You Need One
You typically complete a starter checklist when starting a new job and any of the following apply:
- You do not have a P45 from a previous employer (or from Jobcentre Plus, if you were claiming certain benefits).
- This is your first job since leaving full-time education.
- You have been self-employed and are now starting employed work.
- You have lost your P45 or it is no longer valid because too much time has passed since you left your last job.
Statements A, B and C Explained
The checklist asks you to choose one of three statements that best describes your circumstances, which the employer uses (alongside HMRC guidance) to select an initial tax code:
- Statement A: this is your first job since 6 April, and you have not been claiming certain taxable benefits or a pension -- usually results in the standard tax code with your full Personal Allowance applied from the start.
- Statement B: this is now your only job, but you have had another job or received certain taxable benefits since 6 April -- usually results in the standard tax code applied on a "month 1" or "week 1" (non-cumulative) basis initially.
- Statement C: you have another job or pension as well as this one -- usually results in a tax code with no Personal Allowance (BR, D0 or D1, depending on the level of income), since your allowance is assumed to be used against your other income.
Picking the wrong statement is a common cause of being over- or under-taxed, so answer based on your actual situation on your start date, not what you expect for the rest of the year.
Avoiding Emergency Tax
If a new employee provides neither a P45 nor a completed starter checklist, the employer must still operate PAYE and will typically use an emergency tax code on a non-cumulative basis, which can result in more tax being deducted than is ultimately due, especially in the first pay period.
Completing the starter checklist promptly and accurately -- ideally before or on your first day -- is the single best way to avoid this and get close to the right tax code from your very first payslip. Any overpaid tax due to an incorrect initial code is normally corrected automatically through PAYE later in the tax year once HMRC has full information.