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  • Instructions for employers


    This Starter Checklist can be used to gather information about your new employee. You can use this information to help fill in your first Full Payment Submission (FPS) for this employee. You need to keep the information recorded on the Starter Checklist record for the current and previous 3 tax years. Do not send this form to HM Revenue and Customs (HMRC).

  • Instructions for employees


    As a new employee your employer needs the information on this form before your first payday to tell HMRC about you and help them use the correct tax code. Fill in this form then give it to your employer. Do not send this form to HMRC.


    It’s important that you choose the correct statement. If you do not choose the correct statement you may pay too much or too little tax. For help filling in this form watch our short youtube video, go to www.youtube.com/hmrcgovuk.

  • Employee’s personal details

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  • Employee statement

  • Statement A Statement B Statement C

    Do not choose this statement if you’re in receipt of a State, Works
    or Private Pension.


    Choose this statement if the following applies.


    This is my first job since 6 April and since the 6 April I’ve not received
    payments from any of the following:


    • Jobseeker’s Allowance
    • Employment and Support Allowance
    • Incapacity Benefit

    Do not choose this statement if you’re in receipt of a State, Works
    or Private Pension.


    Choose this statement if the following applies.


    Since 6 April I have had another job but I do not have a P45. And/or since
    the 6 April I have received payments from any of the following:


    • Jobseeker’s Allowance
    • Employment and Support Allowance
    • Incapacity Benefit

    Choose this statement if:

    • you have another job and/or
    • you’re in receipt of a State, Works
    or Private Pension

  • Types of Student Loan

    You have Plan 1 if any of the following apply:


    • you lived in Northern Ireland when you started
    your course
    • you lived in England or Wales and started your course
    before 1 September 2012

    You have a Plan 2 if:


    You lived in England or Wales and started your course on or
    after 1 September 2012.

    You have a Plan 4 if:


    You lived in Scotland and applied through the
    Students Award Agency Scotland (SAAS) when you started
    your course.

    You have a Postgraduate Loan if any of the following apply:


    • you lived in England and started your Postgraduate
    Master’s course on or after 1 August 2016
    • you lived in Wales and started your Postgraduate Master’s
    course on or after 1 August 2017
    • you lived in England or Wales and started your
    Postgraduate Doctoral course on or after 1 August 2018

  • Employees, for more information about the type of loan you have, go to www.gov.uk/sign-in-to-manage-your-student-loan-balance


    Employers, for guidance go to www.gov.uk/guidance/special-rules-for-student-loans

  • Declaration

    I confirm that the information I’ve given on this form is correct.

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