The HMRC starter checklist: how to collect it online

When a new starter needs it

HMRC’s guidance says someone may be asked to complete the starter checklist if they:

• are starting their first job, or first job in the UK
• do not have a P45 from a previous job
• have personal details that differ from their P45
• are returning to work after a break, or moving from self-employment
• work for more than one employer
• need to give details of a student or postgraduate loan

An employer can also ask for it when someone does have a P45. For agencies, where temporary workers often start at short notice, the useful thing is to collect it before the first payroll run.

What it asks

• personal details, including name, date of birth, National Insurance number, address and start date
• an employee statement: A, B or C
• questions about student loans and postgraduate loans, including which repayment plan applies

Employee statements A, B and C, in plain English

• Statement A: this is my first job since 6 April, and since then I have not received Jobseeker’s Allowance, Employment and Support Allowance or Incapacity Benefit. It is not for anyone receiving a State, works or private pension.
• Statement B: this is now my only job, but since 6 April I have had another job (and do not have a P45 for it) or received one of those benefits. I do not receive a pension.
• Statement C: as well as this job, I have another job or receive a State or occupational pension.

HMRC’s guidance tells employers how to use each one: statement A means using the current personal allowance; statement B means using it on a “week 1/month 1” basis; statement C means using tax code BR. If a new starter cannot complete the checklist and has no P45, the guidance says to use starter declaration C with tax code 0T.

These are summaries. Choosing the wrong statement can mean paying too much or too little tax, so the form itself should use HMRC’s current wording, with your plain-English help beside it.

Collecting it online: what good looks like

• Use HMRC’s current questions and statement wording, and add help text beside them rather than rewriting them.
• Show the three statements as clear options with a short explanation each, and require an answer.
• Ask the student and postgraduate loan questions in order, so later questions only appear when an earlier answer needs them.
• Check formats as people type, such as dates and the National Insurance number pattern, so mistakes are caught before submission.
• Let the new starter review their answers before submitting, and tell them what happens next.
• Send the answers only to the people who run payroll, not to everyone who can see the candidate’s profile.
• Record when it was submitted and who reviewed it.

Or point new starters to HMRC’s own online form

HMRC also offers an online version that employees complete themselves and then email, post or give to their employer. Progress cannot be saved part-way, so they need their details ready. Some agencies send new starters to it; others collect the same answers inside their own onboarding flow, so everything for a new starter is in one place.

Keep the answers secure

Starter checklist answers are tax information. Keep them in a place with restricted access rather than passing them around as email attachments. HMRC requires employers to keep payroll records for 3 years from the end of the tax year they relate to, so plan how long you hold the answers and when they are deleted.

Before you rely on this guide

This is general information, not tax advice. HMRC updates the starter checklist and its guidance from time to time, so check the current versions on GOV.UK, and speak to your payroll provider or accountant about your own situation.

Sources

• GOV.UK: Starter checklist for PAYE
• GOV.UK: Understanding the starter declaration (employer help card)
• GOV.UK: Keeping PAYE records