Starter Checklist (formerly P46)
UK tax glossary · Last reviewed: April 2026
The Starter Checklist (previously called a P46) is completed when you start a new job without a P45 — for example, it is your first job, you were previously self-employed, or you did not receive a P45 from your last employer. It asks three questions (A, B, or C) to determine your appropriate tax code.
Statement A (this is your first job and you have not received jobseeker's allowance, ESA, or an occupational pension): code 1257L on a cumulative basis. Statement B (you have another job or receive a pension): code BR. Statement C (you have had another job or received unemployment benefits since 6 April): code 1257L on M1/W1 (non-cumulative) basis.
The correct statement matters — choosing incorrectly can lead to under- or over-deduction. HMRC reconciles at year-end, but it is better to start on the right code from day one.
Common questions
What happens if I tick the wrong box on the Starter Checklist?
Your employer will apply the wrong code initially. HMRC usually corrects this within a few weeks once the RTI submission is processed and matched to your record. You may need to pay back any underpaid tax.
Do I still need to complete a Starter Checklist if I have a P45?
No. Hand your P45 to your new employer and they will use the code and year-to-date figures from it. The Starter Checklist is only for situations where no P45 is available.
Related resources
TaxHelper provides general information based on published HMRC rates and guidance. It is not regulated financial or tax advice. For decisions involving significant sums, complex circumstances, or if you are unsure, speak to a qualified accountant or HMRC directly.