The HMRC Starter Checklist is the form you complete for a new employer when you cannot hand over a P45. It replaced the P46 in 2013, and the employment statement you tick, A, B or C, sets the tax code your first payslip uses under the PAYE Regulations 2003.
Who fills in a Starter Checklist?
Any new starter who cannot give the employer a recent P45. That covers a first-ever job, a return to work after a gap, a second job kept alongside another, or a P45 that arrived late or was lost. The employer needs the information to tell HMRC who you are and to run PAYE correctly from day one; without it you risk an emergency tax code. You complete it yourself, on paper or online, not the employer.
How do statements A, B and C set my first tax code?
| Statement | When it applies | Starting tax code (2025/26) |
|---|---|---|
| A | This is your first job since 6 April | 1257L on a cumulative basis |
| B | Your only job now, but you have had another since 6 April | 1257L on a Week 1 / Month 1 basis |
| C | You have another job or a pension already in payment | BR: 20% on all of this income, no Personal Allowance |
Can I correct a Starter Checklist after my first payday?
Yes. If you ticked the wrong statement, tell your employer or HMRC and a revised code is issued; any over or under-payment is reconciled, often automatically once the tax year ends. The 1257L code reflects the £12,570 Personal Allowance for 2025/26 and is reset each year, so check the tax code on your first one or two payslips. If you started fresh but lost the P45 itself, our lost-P45 guide covers the recovery route.
Primary sources
- PAYE Starter Checklist — gov.uk — The form itself and the A/B/C employment statements
- The Income Tax (Pay As You Earn) Regulations 2003 — legislation.gov.uk — SI 2003/2682 — the PAYE framework new-starter information feeds
- Taking on a new employee: tax codes — gov.uk — How an employer uses the Checklist to set the starting code
- Emergency tax codes — gov.uk — What happens when no Checklist or the wrong statement is used
Editorial process: how we source and review UK tax content.