How to Fill In the HMRC Starter Checklist: Statements A, B and C Explained (2026/27)

Every question on HMRC's starter checklist in order, the exact wording of statements A, B and C, the student loan boxes, and what your employer does with it.

2026/27 tax year

Employment & Career
Employee
UK-wide

Summary

Fill in HMRC's starter checklist if you start a job without a P45, and also if you have a student or postgraduate loan whether or not you have a P45. Give it to your new employer; the form says in bold not to send it to HMRC.
Questions 8 to 10 route you to one statement: another job or a State, workplace or private pension means statement C; payments since 6 April from a job that has ended, or from Jobseeker's Allowance, Employment and Support Allowance or Incapacity Benefit, means statement B; neither means statement A.
The employer guidance on the form maps statement A to the current personal allowance, statement B to the current personal allowance on a week 1 / month 1 basis, and statement C to tax code BR. HMRC's PAYE Manual says no statement at all means code 0T on a week 1 / month 1 basis.
In the student loan section tick only one plan type (Plan 1, 2, 4 or 5), plus the Postgraduate Loan box if it applies. If you tick more than one plan, the form tells the employer to start with the plan that has the lowest repayment threshold.
The checklist is for before your first pay. After that, GOV.UK says not to use it: check and correct your details in the Check your Income Tax service instead.

This guide is general information, not advice.

This is for anyone starting a job who has been handed HMRC’s starter checklist, usually because there is no P45 to give. It walks through the form one question at a time, quotes the three statements exactly as they are printed, and says what your employer does with each answer.

For the wider sequence of changing jobs (P45 parts, the 35-day wait, refunds through payroll), see How to handle tax when changing jobs.

Before you start

The right version. GOV.UK has an online starter checklist, which cannot be saved as you go, and two PDFs: the standard one (marked HMRC 12/25) and one for employees seconded to the UK by an overseas employer.
Your National Insurance number (question 6 asks for it “if known”) and your employment start date.
Whether you have had another job or a pension since 6 April, and whether you have had Jobseeker’s Allowance, Employment and Support Allowance or Incapacity Benefit since then.
Your student loan plan type, if you have a loan. The form points you to sign in to manage your student loan balance to check it.
Your passport number, only if you have been sent to work in the UK temporarily (per GOV.UK’s “What you’ll need” list).

Step-by-step

All quoted wording below is from the HMRC starter checklist PDF.

Check you need it. The form’s employee instructions say: “Fill in this form if you do not have a P45 … You should also fill in this form if you have a student loan (whether or not you’ve a P45).” GOV.UK adds that an employer may ask for it even if you give them a P45.
Personal details, questions 1 to 7. Name (no initials or shortened names, “for example, Jim for James”), sex, date of birth, address, National Insurance number if known, and start date.
Question 8: “Do you have another job?” Yes means put an X in the statement C box and stop there. No means go to question 9.
Question 9: “Do you receive payments from a State, workplace or private pension?” Yes means statement C. No means go to question 10. The form’s key defines both kinds as a pension “being paid to you”, so one you are only paying into does not count here.
Question 10: “Since 6 April have you received payments from” another job which has ended, or any of the taxable benefits Jobseeker’s Allowance, Employment and Support Allowance or Incapacity Benefit? Yes means statement B; no means statement A. The key adds: “Please note that no other Government or HMRC paid benefits need to be considered when completing this form.” GOV.UK’s landing page also lists Universal Credit among the things to know before you start; answer the question the version in front of you actually asks.
Tick one statement. The three are printed like this:
- Statement A: “This is my first job since 6 April and since the 6 April I have not received payments from any of the following: Jobseeker’s Allowance, Employment and Support Allowance, Incapacity Benefit.”
- Statement B: “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.”
- Statement C: “I have another job and/or I am in receipt of a State, workplace or private pension.”
Question 11: “Do you have a student or postgraduate loan?” No means go straight to the declaration.
Question 12: does any of these apply? You are still studying on the course the loan relates to; you completed or left your course after the start of the current tax year on 6 April; you have already repaid in full; or you are paying the Student Loans Company by Direct Debit to manage your end-of-loan repayments. Yes to any means go straight to the declaration.
Question 13: tick your plan. “You should only put an ‘X’ in the one plan type you are due to repay (Plan 1, 2, 4 or 5). However, you can also put an ‘X’ in the Postgraduate Loan box as well as one plan type, if it applies.” The form’s own guide:
- Student Finance England: Plan 5 if your course started on or after 1 August 2023; Plan 2 if it started between 1 September 2012 and 31 July 2023; Plan 1 if before 1 September 2012.
- Student Finance Wales: Plan 2 if your course started on or after 1 September 2012; Plan 1 if before.
- Student Awards Agency Scotland: Plan 4.
- Student Finance Northern Ireland: Plan 1.
- A postgraduate master’s or doctoral loan: the Postgraduate Loan box.
Sign the declaration (“I confirm that the information I’ve given on this form is correct”), with your full name in capitals and the date.
Give it to your employer, not HMRC. GOV.UK: “Email, post or give the starter checklist to your new employer.” Ask when they need it by.

Deadlines and what happens next

The form asks for it “as soon as possible”: GOV.UK says the employer uses it to work out your tax code on your first pay.

What your employer does with each statement. The employer guidance on page 4 of the form reads: “Statement A – use the current personal allowance; Statement B – use the current personal allowance on a ‘week 1/month 1’ basis; Statement C – use tax code BR.” HMRC’s PAYE Manual (PAYE61030) describes statement A as the emergency code on a cumulative basis and adds the case the form leaves out: no statement signed means code 0T on a week 1 / month 1 basis. That manual page still reproduces the older P46 statement wording, so use the form for the wording and the manual only for the code table. What BR, 0T and week 1 / month 1 cost you in cash is in Emergency tax: what to do.

Student loans. The employer can deduct only one plan type at a time, plus a Postgraduate Loan alongside it. If you tick more than one plan, the form tells the employer to “start deductions for the plan with the lowest repayment threshold” and continue until HMRC sends a Start Notice.

After your first pay. The form tells the employer to keep using the code from its first Full Payment Submission until HMRC sends a new one, unless you then hand over a P45. GOV.UK says HMRC’s update “can take up to 35 days” from your start date (emergency tax codes). The employer keeps your checklist for the current and next 3 tax years (per GOV.UK: get employee information).

Common mistakes

Ticking statement A because this is your only job now. Statement A says first job since 6 April. If you were paid by another job earlier in the tax year and have no P45, it is statement B.
Ticking two student loan plans to be safe. The employer then starts with the lowest-threshold plan, which may not be yours. Tick one plan, plus Postgraduate Loan if it applies.
Posting it to HMRC. It goes to the employer, which reports you to HMRC on its payroll submission.

Correcting it later

If you picked the wrong statement and have not been paid yet, tell your employer and give them a corrected form. Once you have had your first pay, GOV.UK says: “do not use the starter checklist”. Sign in to Check your Income Tax and check your employment, pension and estimated income details. If the code needs to change, HMRC will tell you and your employer within 15 working days; paid monthly, the new code should be on your next or the following payslip, paid weekly on your third (per GOV.UK: if you think your tax code is wrong). The notice that follows is explained in How to read a PAYE coding notice.

For a wrong student loan plan, GOV.UK says to check your employer has you on the correct repayment plan (how you repay). If too much has already been taken, see How to claim a student loan overpayment refund.

Worked example

Three people start new jobs in September with no P45.

Sam left university in June and has had no job or benefits since 6 April: statement A. The course ended after 6 April, so question 12 is “Yes” and Sam skips to the declaration.
Priya worked in a shop from April to July, lost the P45, and is starting full-time. No other job now, no pension, but a job since 6 April that has ended: statement B.
Alan draws a workplace pension and is taking a part-time job. Question 9 is “Yes”: statement C. How the allowance is then shared between sources is in GOV.UK’s How tax works if you have more than one job.

How to handle tax when changing jobs - the P45 route, the 35-day wait and refunds through payroll.
Second job tax explained - what BR and D0 mean when statement C applies.
Emergency tax: what to do - what 0T, BR and week 1 / month 1 codes cost, and the fix.

Frequently asked questions

Which statement do I tick on the starter checklist?

Answer questions 8 to 10 in order and the form tells you. Another job now, or a State, workplace or private pension being paid to you, means statement C. Otherwise, if since 6 April you were paid by a job that has ended or received Jobseeker's Allowance, Employment and Support Allowance or Incapacity Benefit, tick statement B. If none of that applies, tick statement A.

Do I send the starter checklist to HMRC?

No. The form says 'Do not send this form to HM Revenue and Customs (HMRC)' and GOV.UK tells you to email, post or give it to your new employer. The employer uses it for your first Full Payment Submission and must keep it for the current and next 3 tax years.

What tax code does statement C give me?

BR. The employer guidance on the form says 'Statement C - use tax code BR', which taxes all the pay from that job at the basic rate. Statement A gives the current personal allowance and statement B the current personal allowance on a week 1 / month 1 basis.

Do I fill in the starter checklist if I have a P45?

Only if you have a student or postgraduate loan, or your employer asks. The form's instructions say to fill it in if you do not have a P45, and also if you have a student loan whether or not you have a P45. GOV.UK adds that an employer may ask for it even when you hand over a P45.

I ticked the wrong statement. How do I fix it?

If you have not been paid yet, tell your employer and give them a corrected form. Once your first pay has gone through, GOV.UK says not to use the starter checklist: sign in to Check your Income Tax and update your jobs, pensions and income. If a code change is needed, HMRC tells you and your employer within 15 working days.