HMRC starter checklist for a new job

P45, starter checklist or tax code check?

How to fill in the starter checklist

1. 1

   Gather your details first

   You need your National Insurance number, the job start date, whether you have had another job, pension or JSA, ESA, Incapacity Benefit or Universal Credit since 6 April, and your student loan plan if you have one.

2. 2

   Complete it in one go

   The online form cannot save as you go. HMRC warns that a form completed incorrectly can mean paying too much or too little tax.

3. 3

   Answer questions 8 to 10

   Your answers on other jobs, pensions and benefits since 6 April point you to statement A, B or C.

4. 4

   Give it to your new employer

   Email, post or hand the checklist to your employer as soon as possible. Do not send it to HMRC.

Starter checklist question by question

These follow the printable HMRC form (HMRC 12/25). The online version asks for the same information.

Questions 1 to 7 — personal details

Last name, first names, sex, date of birth, home address, National Insurance number if known, and employment start date. Write first names in full: the form says not to use initials or shortened names.

Question 8 — another job

If you have another job, choose statement C. If not, go to question 9.

Question 9 — pensions

If you receive a State, workplace or private pension, choose statement C. If not, go to question 10.

Question 10 — since 6 April

If, since 6 April, you have received payments from another job that has ended, or from Jobseeker's Allowance, Employment and Support Allowance or Incapacity Benefit, choose statement B. If not, choose statement A.

Statements A, B and C

A: first job since 6 April with none of those benefits. B: another job since 6 April without a P45, and/or one of those benefits. C: another job and/or a State, workplace or private pension. The form notes that no other government or HMRC benefits need to be considered.

Questions 11 and 12 — student loans

Say whether you have a student or postgraduate loan. Skip to the declaration if you are still studying on the course, left after 6 April this tax year, have repaid in full, or pay the Student Loans Company by Direct Debit.

Question 13 — plan type

Tick only the one plan you are due to repay (Plan 1, 2, 4 or 5), plus the Postgraduate Loan box if it applies. The form explains which plan applies by where you applied and when your course started.

Declaration

Confirm the information is correct, then add your full name in capitals, signature and date.

Mistakes the form warns about

• Answering the questions incorrectly: the form says you may pay the wrong amount of tax or student loan deductions.
• Entering initials or shortened names, such as Jim for James.
• Ticking more than one undergraduate plan type instead of the one you are due to repay.
• Sending the checklist to HMRC instead of giving it to your employer.
• Using the checklist after your first pay, when HMRC says to check your tax code online instead.