How to Complete the Starter Checklist (April 2026 version) – Step-by-Step Guide

If you're onboarding a new employee who does not have a P45, you must ask them to complete the Starter Checklist. This is an HMRC form used to ensure the correct tax code and student loan deductions are applied when someone starts employment.

Below is a clear, step-by-step explanation of how to complete the form and what each section means.

Page 1: Employee’s Personal Details

The first page of the Starter Checklist asks the employee to enter their personal information. Each field is essential for setting them up correctly on your payroll.

1. Last name
   The employee’s surname or family name.

2. First names
   Full given names, with no abbreviations or shortened versions (e.g. use "Thomas" rather than "Tom").

3. Sex
   This should match the employee’s birth certificate or gender recognition certificate. Tick either Male or Female.

4. Date of birth
   Entered in day / month / year format.

5. Home address
   Including the full address, postcode, and country of residence.

6. National Insurance number
   Enter this if known. If the employee does not yet have one, it can be left blank temporarily.

7. Employment start date
   The date the employee officially begins working for your organisation, also in day / month / year format.

Page 2: Employee Statement – Tax Code Setup

This section helps determine which tax code to use. The employee must select one of three statements (A, B, or C), based on their employment and benefit history during the current tax year (from 6 April onwards).

Statement A – First job since 6 April

Tick this if the employee has not worked elsewhere or received any taxable benefits (Jobseeker’s Allowance, Employment and Support Allowance, Incapacity Benefit) since the start of the tax year.

Statement B – Had another job or taxable benefits

Tick this if the employee has had another job but does not have a P45, and/or has received taxable benefits since 6 April.

Statement C – Has another job or pension

Tick this if the employee currently has another job and/or receives a State, workplace, or private pension. This indicates they should be taxed using the BR (basic rate) code.

The statement selected here will determine the initial tax code applied by your payroll system.

Page 3: Student Loan Information

This section determines whether student loan deductions should be made from the employee’s salary.

1. Do you have a student or postgraduate loan?
   If no, the employee can skip the rest of this section and go straight to the declaration.

2. Do any of the following apply?
   The employee should tick ‘yes’ and skip to the declaration if they:

   • Are still studying on the course their loan relates to

   • Completed or left their course after 6 April

   • Have already repaid the loan in full

   • Are making end-of-loan repayments directly via Direct Debit

If none of the above apply, the employee must select the correct loan repayment plan type.

3. Loan plan type selection
   The employee should select only one of the following loan types:

   • Plan 1 – For courses started before 1 September 2012 (England/Wales), or Northern Ireland

   • Plan 2 – For courses started between 1 September 2012 and 31 July 2023 (England/Wales)

   • Plan 4 – For Scottish student loans

   • Plan 5 – For courses started on or after 1 August 2023 (England only)

If applicable, the employee may also select Postgraduate Loan in addition to one plan type.

Employees unsure of their plan can check it at gov.uk.

Page 4: Declaration and Signature

Finally, the employee must:

• Write their full name

• Enter the date

• Sign the form to confirm the information provided is accurate

Once completed, the employee must return the form to their employer. This form is not sent to HMRC but must be retained by the employer.

How Givver Handles the Starter Checklist

When onboarding a new employee in Givver, the process is fully streamlined and compliant. You can:

• Enter the Starter Checklist information directly within the onboarding flow

• Upload the completed form to the employee’s record for secure digital storage

• Rely on Givver to validate the data in real time, helping you catch missing or conflicting information before payroll is processed

Givver will then automatically:

• Apply the correct tax code based on the statement selected (A, B, or C)

• Apply the appropriate student loan plan based on the employee’s selection

• Select the plan with the lowest repayment threshold if multiple plans have been ticked, in line with HMRC guidance

• Deduct Postgraduate Loan repayments in addition to a standard plan, where applicable

This automation ensures that your payroll setup is accurate from day one, reduces manual errors, and keeps you fully aligned with HMRC rules — all in real time.

Summary: What to Check

Download: Starter Checklist 2026–27 (PDF)