UK HMRC Forms · 2026/27
What is the Starter Checklist (P46)? UK 2026/27 Guide
What it is
The Starter Checklist asks 5 main questions to determine your initial tax code: Are you starting your first paid UK job? Is this your only job? Do you have other income? Are you receiving a State or private pension? Do you have a student loan? Based on your answers, the employer applies an emergency tax code (1257L W1/M1, 0T, or BR) until HMRC processes your full information.
Who needs this
Anyone starting a new UK job without a P45 from their previous job: (1) starting your very first paid UK employment, (2) lost or never received P45 from previous employer, (3) returning to UK employment after working abroad, (4) returning to work after a long break (childcare, caregiving, retirement) where the previous P45 has expired, or (5) circumstances changed since the last P45 (e.g. multiple jobs now).
When you'll see it
Your new employer should provide it on your first day, often as part of the onboarding pack. It's usually a simple online form via the company's HR system, sometimes still a paper form. The information is then submitted to HMRC who confirm the correct tax code typically within 1-3 pay periods. Until then, you may be on emergency tax (W1/M1 or 0T).
How to get it
From your new employer's HR or payroll team. The official template is on gov.uk if you need to print or email a completed version. Don't fabricate information to get a 'better' tax code — HMRC will reconcile at year-end and any mistakes will result in either underpayment owed (which you'll pay) or overpayment refund (which you'll receive after delay).
Common issues
Common Starter Checklist issues: (1) ticked the wrong box about other jobs (creates wrong initial tax code — call HMRC to correct), (2) forgot about a previous job's small earnings in the same tax year (HMRC reconciles at year-end), (3) student loan question left blank (defaults to no, which is wrong if you have a loan — fix immediately to avoid larger end-of-year bill), and (4) emergency tax persists for months (provide your P45 if it arrives, or escalate via HMRC personal tax account).
Recruiter pro tip
Keep your P45 from any previous job for at least 3 months after starting a new role — even if you've already given a copy to the new employer, you may need it to chase HMRC if your tax code is wrong. The Starter Checklist is a sensible fallback but the P45 produces a more accurate initial tax code, so always provide P45 if available rather than relying on the checklist alone.