Apr 2015


HMRC updates its Starter Checklist for new employees without a P45

On 8 April 2015, HMRC updated its Starter Checklist.

An employer can use this Starter Checklist to gather the information they need to operate PAYE for a new employee. The checklist will help an employer to complete the necessary information related to a starter that must be shown on the first Full Payment Submission submitted covering a starter’s first payment of wages.

Where a starter does not have a form P45 issued by a previous employer to give their new employer before their first payday, the starter’s information given in the Starter Checklist will inform the new employer what PAYE tax code they should use for the starter’s first payday. The Starter Checklist replaces form P46 (no longer in use) which a starter was obliged to complete in the absence of a P45 from a previous employer.

The starter checklist can be completed online and then the finished form can be downloaded, saved, and printed out. Alternatively, a black and white copy of the Starter Checklist can be printed from the online Checklist. This could then be given the starter to fill out.

Do not send a printed copy of the starter checklist to HMRC; it’s for the employer’s internal use only. Where a Starter Checklist is completed, employers are advised to keep the form for the current and previous three tax years.

Important note: Employers are supposed to verify the information provided on a P45 or Starter Checklist. A birth certificate, photo driving license, passport, and utility bills, can all be used as part of verifying an employee’s name, date of birth, current gender, address, NI number, etc.

Posted byAnn TigheinHMRCPayroll Software