P46 and starter checklist: new job tax code

The P46 is now called the starter checklist. You fill it in when you start a job without a P45, or when your employer needs more detail, and your answers decide which tax code you get on your first pay. Give it to your employer, not to HMRC, and ask when they need it by.

Who is asked to fill it in

HMRC says you may be asked if it is your first job or first job in the UK, if you have no P45 from a previous job, or if your details differ from those on your P45. The same applies if you are returning after a break, starting after self-employment, working for more than one employer, or your employer needs more information about a student or postgraduate loan. An employer may ask for a checklist even when you hand over a P45.

If you do have a P45, give that to the employer. It carries your tax code and earnings from the last job, which is why it usually avoids an emergency code. See P45, P60 and P11D.

What you need to know

The online form asks whether you have had another job or pension since 6 April, your National Insurance number and your start date. If you have a student or postgraduate loan, it asks which plan. It also asks whether you have had Employment and Support Allowance, Jobseeker’s Allowance, Incapacity Benefit or Universal Credit since 6 April. Gather everything first, because you cannot save the online form part-way through.

The three statements

On the PDF version, three questions lead you to one of three statements.

Statement A is for people for whom this is the first job since 6 April, with no Jobseeker’s Allowance, Employment and Support Allowance or Incapacity Benefit payments in that time. It gives you the current Personal Allowance, so you should get the standard code (1257L for 2026/27).

Statement B is for people who have had another job since 6 April but have no P45, or who have received those benefits. You get the current Personal Allowance on a Week 1 or Month 1 basis, which is the emergency treatment: each payday is taxed on its own. See emergency tax codes and Month 1 and Week 1 codes.

Statement C is for people who have another job, or who receive a State, workplace or private pension. It leads to tax code BR, which taxes all pay from this job at the basic rate. That is expected with a second income, since the Personal Allowance is already used elsewhere. See tax when you have two jobs.

What your employer does with it

The employer uses your answers to add you to their payroll, work out your tax code for the first pay, work out how much tax to take and calculate any student or postgraduate loan deductions. They also use it to tell HMRC you have started. The form is for the employer’s use only and they must keep the information for the current and next 3 tax years. There is a separate version for employees seconded to work in the UK by an overseas employer, so say so if that is you.

Getting the answer right

Picking the wrong statement can leave you paying too much or too little tax. If you are unsure whether a previous job counts, check the dates against 6 April and your P45 or payslips. The student loan questions matter too. The form asks you to tick one of Plan 1, Plan 2, Plan 4 or Plan 5, plus the Postgraduate Loan box if it applies, so that you do not repay more than you need to.

After your first payday

HMRC will usually update your code once it has your details from your new and previous employers, which can take up to 35 days from when you start. Look at the code on your first payslip. If it is wrong, do not fill in the checklist again. Use the Check your Income Tax online service to correct your details.