Employee: HMRC starter checklist

The HMRC Checklist is used to collect key starter information for new employees, replacing the old P46 form. It ensures accurate tax code assignment and helps you stay compliant with HMRC requirements when adding new starters.

(click to expand the HMRC Starter Checklist screen)

If the employee has NOT completed the new HMRC starter checklist

You must decide whether to apply the default tax code 0T to the employee. This is the "no tax-free personal allowance" tax code, which means the employee will be taxed on every pound they earn. This is also called a temporary or emergency tax code.

If you have chosen to use this tax code, enter a declaration date, then click Save & continue. 

If the employee HAS completed the HMRC starter checklist

1. Select the statement that describes the employee's current circumstances
2. Do any of the statements shown below apply to the employee?

• If ANY of these statements apply, select Yes, then enter a declaration date and click Save & continue.
• If NONE of these statements apply, select No, then choose which type(s) of student loans the employee has.