What is the New Starter Checklist?

The New Starter Checklist is used to gather information about new employees so they can be set up on payroll. It helps employers operate the correct tax code against an employee’s income, and minimises the risk of any under or overpayments.

Employees starting a new job often have a P45 from their previous job so they can give this information to their new employer, but not always. The New Starter Checklist will help you collect the details you need.

Does every employee need to complete a new starter checklist?

If your new employee has a P45 then you won’t normally need to ask them to complete a starter checklist, but it’s good practice to collect this information in case their circumstances have changed since their P45 was issued.

What if my new employee doesn’t have a P45?

You can still take on a new member of staff if they don’t have a P45; they’ll just need to complete the new starter checklist instead. Employers used to give new starters a P46 form to complete if they didn’t have a P45, but this was replaced with the checklist.

Why don’t they have a P45?

There are lots of reasons why a person may not have a P45 to give you when they start, and it’s nothing to worry about:

• They may not have received it from their previous employer
• It could have been mislaid
• They might be starting their first job, perhaps from school or after a long period of unemployment
• The worker may have another job, or they might be a student who is just going to be employed by you during the holidays

Do I need to send the checklist to HMRC?

No, the checklist is just between you and your employee, so you don’t need to send it to HMRC. Employers who need to pay a worker through PAYE will include them on their Full Payment Submission (FPS) the first time the employee is paid.

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