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</div> </div> </div> </div> </nav> </div> </header> <div class=""> <div class="gem-c-layout-for-public__blue-bar govuk-width-container"></div> </div> <div id="wrapper" class="direction-ltr govuk-width-container"> <div class="gem-c-contextual-breadcrumbs"> <div class="govuk-!-display-none-print"> <nav data-module="ga4-link-tracker" aria-label="Breadcrumb" class="gem-c-breadcrumbs govuk-breadcrumbs govuk-breadcrumbs--collapse-on-mobile"> <ol class="govuk-breadcrumbs__list"> <li class="govuk-breadcrumbs__list-item"> <a data-ga4-link='{"event_name":"navigation","type":"breadcrumb","index_link":"1","index_total":"2"}' class="govuk-breadcrumbs__link" href="/">Home</a> </li> <li class="govuk-breadcrumbs__list-item"> <a data-ga4-link='{"event_name":"navigation","type":"breadcrumb","index_link":"2","index_total":"2"}' class="govuk-breadcrumbs__link" href="/business-and-industry">Business and industry</a> </li> </ol> </nav> </div> </div> <main role="main" id="content" class="detailed-guide" lang="en"> <span id="Top"></span> <div class="govuk-grid-row gem-print-columns-none"> <div class="govuk-grid-column-two-thirds"> <div class="gem-c-title govuk-!-margin-top-8 govuk-!-margin-bottom-8"> <span class="govuk-caption-xl gem-c-title__context"> Guidance </span> <h1 class="gem-c-title__text govuk-heading-l"> Starter checklist for PAYE </h1> </div> </div> <div class="govuk-grid-column-one-third"> <nav role="navigation" class="gem-c-translation-nav govuk-!-display-none-print gem-c-translation-nav " aria-label="Translations"> <ul class="gem-c-translation-nav__list"> <li class="gem-c-translation-nav__list-item"> <span lang="en">English</span> </li> <li class="gem-c-translation-nav__list-item"> <a hreflang="cy" lang="cy" rel="alternate" class="govuk-link gem-c-translation-nav__link " href="/guidance/starter-checklist-for-paye.cy">Cymraeg</a> </li> </ul> </nav> </div> <div class="govuk-grid-column-two-thirds"> <p class="gem-c-lead-paragraph">Use the checklist if you start a new job or have been sent to work in the UK, so your new employer can complete their PAYE payroll.</p> </div> </div> <div class="govuk-grid-row"> <div class="metadata-logo-wrapper"> <div class="govuk-grid-column-two-thirds metadata-column"> <div class="gem-c-metadata" data-module="gem-toggle metadata"> <dl class="gem-c-metadata__list"> <dt class="gem-c-metadata__term">From:</dt> <dd class="gem-c-metadata__definition"> <a class="govuk-link" href="/government/organisations/hm-revenue-customs">HM Revenue & Customs</a> </dd> <dt class="gem-c-metadata__term">Published</dt> <dd class="gem-c-metadata__definition">3 October 2022</dd> <dt class="gem-c-metadata__term">Last updated</dt> <dd class="gem-c-metadata__definition"> 23 August 2024 — <a href="#full-publication-update-history" class="gem-c-metadata__definition-link govuk-!-display-none-print js-see-all-updates-link"> See all updates </a> </dd> </dl> </div> </div> <div class="govuk-grid-column-one-third"> </div> </div> </div> <div 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gem-c-contents-list__list-item--dashed"> <span class="gem-c-contents-list__list-item-dash" aria-hidden="true"></span> <a class="gem-c-contents-list__link govuk-link gem-c-force-print-link-styles govuk-link--no-underline" data-ga4-link='{"event_name":"select_content","section":"Contents","type":"contents list","index_total":4,"index_link":1}' href="#who-can-use-the-starter-checklist">Who can use the starter checklist</a> </li> <li class="gem-c-contents-list__list-item gem-c-contents-list__list-item--dashed"> <span class="gem-c-contents-list__list-item-dash" aria-hidden="true"></span> <a class="gem-c-contents-list__link govuk-link gem-c-force-print-link-styles govuk-link--no-underline" data-ga4-link='{"event_name":"select_content","section":"Contents","type":"contents list","index_total":4,"index_link":2}' href="#before-you-start">Before you start</a> </li> <li class="gem-c-contents-list__list-item gem-c-contents-list__list-item--dashed"> <span class="gem-c-contents-list__list-item-dash" 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<div data-module="govspeak" class="gem-c-govspeak govuk-govspeak govuk-!-margin-bottom-0"> <div class="govspeak"> <h2 id="who-can-use-the-starter-checklist">Who can use the starter checklist</h2> <div role="note" aria-label="Information" class="application-notice info-notice"> <p>It is important you give the correct information to your new employer so you pay the right amount of tax before they complete their first payroll for you.</p> </div> <p>You can use the checklist, if:</p> <ul> <li>you have a student or postgraduate loan</li> <li>your personal details are different to those shown on your P45</li> <li>you do not have a P45</li> <li>you have been sent to work temporarily in the UK by your overseas employer</li> </ul> <p>You cannot use the checklist to amend your tax code, but you can use the <a href="https://www.gov.uk/check-income-tax-current-year" class="govuk-link">check your Income Tax</a> online service to tell HMRC about changes that affect your tax code.</p> <h2 id="before-you-start">Before you start</h2> <p>You should get all of your information together before you start. You will fill this form in online and you cannot save your progress.</p> <p>You will need your:</p> <ul> <li>full address including postcode</li> <li>student or postgraduate loan plan types, if you have one — you can sign into your student loans repayment account to <a href="https://www.gov.uk/sign-in-to-manage-your-student-loan-balance" class="govuk-link">check your plan type</a> </li> <li>passport number if you are an employee sent to work temporarily in the UK by an overseas employer, if you know it</li> <li> <a href="https://www.gov.uk/national-insurance/your-national-insurance-number" class="govuk-link">National Insurance number</a>, if you know it</li> </ul> <p>You will also need to know details about any income you’ve received from 6 April from:</p> <ul> <li>another job</li> <li>a pension</li> <li>Employment and Support Allowance, Jobseeker’s Allowance or Incapacity Benefit</li> </ul> <p><a class="gem-c-button govuk-button govuk-button--start" role="button" data-module="govuk-button" data-ga4-attributes='{"event_name":"navigation","type":"start button"}' draggable="false" href="https://www.tax.service.gov.uk/guidance/check-what-information-to-give-your-new-employer"><span> Start now </span><svg class="govuk-button__start-icon govuk-!-display-none-print" xmlns="http://www.w3.org/2000/svg" width="17.5" height="19" viewbox="0 0 33 40" focusable="false" aria-hidden="true"><path fill="currentColor" d="M0 0h13l20 20-20 20H0l20-20z"></path></svg></a></p> <h3 id="if-you-cannot-use-the-online-form">If you cannot use the online form</h3> <p>You can print out and fill in by hand, either the:</p> <ul> <li> <span class="gem-c-attachment-link"> <a class="govuk-link" href="https://assets.publishing.service.gov.uk/media/6331a05f8fa8f51d29278ebc/Starter_checklist.pdf">starter checklist for employees</a> (<span class="gem-c-attachment-link__attribute"><abbr title="Portable Document Format" class="gem-c-attachment-link__abbr">PDF</abbr></span>, <span class="gem-c-attachment-link__attribute">328 KB</span>, <span class="gem-c-attachment-link__attribute">3 pages</span>)</span>, if you normally live and work in the UK</li> <li><span class="gem-c-attachment-link"> <a class="govuk-link" href="https://assets.publishing.service.gov.uk/media/6331a1218fa8f51d20ab2f2f/Expat_Starter_Checklist.pdf">starter checklist for employees seconded to work in the UK by an overseas employer</a> (<span class="gem-c-attachment-link__attribute"><abbr title="Portable Document Format" class="gem-c-attachment-link__abbr">PDF</abbr></span>, <span class="gem-c-attachment-link__attribute">280 KB</span>, <span class="gem-c-attachment-link__attribute">3 pages</span>)</span></li> </ul> <div role="note" aria-label="Information" class="application-notice info-notice"> <p>These files may not be suitable if you use assistive technology — such as a screen reader. If you need a more accessible format email <a href="mailto:different.format@hmrc.gov.uk" class="govuk-link">different.format@hmrc.gov.uk</a> and tell us what format you need. It will help if you tell us what assistive technology you use. Read the <a href="https://www.gov.uk/guidance/accessibility-statement-for-hmrc-interactive-forms" class="govuk-link">accessibility statement for HMRC forms</a>.</p> </div> <h2 id="what-happens-next">What happens next</h2> <p>When you have completed the checklist, email, post or give it to your employer.</p> <div role="note" aria-label="Information" class="application-notice info-notice"> <p>Do not send the checklist to HMRC.</p> </div> <p>Your employer will use this information to complete their payroll for your first payday.</p> <h2 id="if-youre-an-employer">If you’re an employer</h2> <p>Find out what you need to tell HMRC about:</p> <ul> <li><a href="https://www.gov.uk/new-employee" class="govuk-link">a new employee</a></li> <li><a href="https://www.gov.uk/guidance/new-employee-coming-to-work-from-abroad" class="govuk-link">an employee coming to work in the UK from abroad</a></li> </ul> </div> </div> <h2 class="govuk-visually-hidden">Updates to this page</h2> <div class="app-c-published-dates app-c-published-dates--history govuk-!-margin-bottom-5" id="full-publication-update-history" data-module="gem-toggle" lang="en"> Published 3 October 2022 <br>Last updated 23 August 2024 <a href="#full-history" class="app-c-published-dates__toggle govuk-link" data-controls="full-history" data-expanded="false" data-toggled-text="- hide all updates" data-module="ga4-event-tracker" data-ga4-event='{"event_name":"select_content","type":"content history","section":"Footer"}' data-ga4-expandable>+ show all updates</a> <div class="app-c-published-dates__change-history js-hidden" id="full-history"> <ol class="app-c-published-dates__list"> <li class="app-c-published-dates__change-item"> <time class="app-c-published-dates__change-date timestamp" datetime="2024-08-23T10:53:20.000+01:00">23 August 2024</time> <p class="app-c-published-dates__change-note">Clarified that you cannot save your progress when completing the online form.</p> </li> <li 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src="/assets/static/application-8b506a2d97561cfc27d896eb0ff908d7687d034da7eaee59dd291c6c00bf5595.js" type="module"></script> <script src="/assets/government-frontend/application-01a60bd9634d5b54b3f79c12cb1b2d95f8b00bbd24b9b2cf897066f58f75f432.js" type="module"></script><script type="application/ld+json"> { "@context": "http://schema.org", "@type": "FAQPage", "mainEntityOfPage": { "@type": "WebPage", "@id": "https://www.gov.uk/guidance/starter-checklist-for-paye" }, "name": "Starter checklist for PAYE", "datePublished": "2022-10-03T00:00:00+01:00", "dateModified": "2024-08-23T10:53:20+01:00", "text": "Use the checklist if you start a new job or have been sent to work in the UK, so your new employer can complete their PAYE payroll.", "publisher": { "@type": "Organization", "name": "GOV.UK", "url": "https://www.gov.uk", "logo": { "@type": "ImageObject", "url": 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"@type": "Thing", "sameAs": "https://www.gov.uk/money/paye" }, { "@context": "http://schema.org", "@type": "Thing", "sameAs": "https://www.gov.uk/business-and-industry" } ], "mainEntity": [ { "@type": "Question", "name": "Starter checklist for PAYE", "url": "https://www.gov.uk/guidance/starter-checklist-for-paye", "acceptedAnswer": { "@type": "Answer", "url": "https://www.gov.uk/guidance/starter-checklist-for-paye", "text": "\u003cdiv class=\"govspeak\"\u003e\n\u003ch2 id=\"who-can-use-the-starter-checklist\"\u003eWho can use the starter checklist\u003c/h2\u003e\n\n\u003cdiv role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\"\u003e\n\u003cp\u003eIt is important you give the correct information to your new employer so you pay the right amount of tax before they complete their first payroll for you.\u003c/p\u003e\n\u003c/div\u003e\n\n\u003cp\u003eYou can use the checklist, if:\u003c/p\u003e\n\n\u003cul\u003e\n \u003cli\u003eyou have a student or postgraduate loan\u003c/li\u003e\n \u003cli\u003eyour personal details are different to those shown on your P45\u003c/li\u003e\n \u003cli\u003eyou do not have a P45\u003c/li\u003e\n \u003cli\u003eyou have been sent to work temporarily in the UK by your overseas employer\u003c/li\u003e\n\u003c/ul\u003e\n\n\u003cp\u003eYou cannot use the checklist to amend your tax code, but you can use the \u003ca href=\"https://www.gov.uk/check-income-tax-current-year\" class=\"govuk-link\"\u003echeck your Income Tax\u003c/a\u003e online service to tell HMRC about changes that affect your tax code.\u003c/p\u003e\n\n\u003ch2 id=\"before-you-start\"\u003eBefore you start\u003c/h2\u003e\n\n\u003cp\u003eYou should get all of your information together before you start. You will fill this form in online and you cannot save your progress.\u003c/p\u003e\n\n\u003cp\u003eYou will need your:\u003c/p\u003e\n\n\u003cul\u003e\n \u003cli\u003efull address including postcode\u003c/li\u003e\n \u003cli\u003estudent or postgraduate loan plan types, if you have one — you can sign into your student loans repayment account to \u003ca href=\"https://www.gov.uk/sign-in-to-manage-your-student-loan-balance\" class=\"govuk-link\"\u003echeck your plan type\u003c/a\u003e\n\u003c/li\u003e\n \u003cli\u003epassport number if you are an employee sent to work temporarily in the UK by an overseas employer, if you know it\u003c/li\u003e\n \u003cli\u003e\n\u003ca href=\"https://www.gov.uk/national-insurance/your-national-insurance-number\" class=\"govuk-link\"\u003eNational Insurance number\u003c/a\u003e, if you know it\u003c/li\u003e\n\u003c/ul\u003e\n\n\u003cp\u003eYou will also need to know details about any income you’ve received from 6 April from:\u003c/p\u003e\n\n\u003cul\u003e\n \u003cli\u003eanother job\u003c/li\u003e\n \u003cli\u003ea pension\u003c/li\u003e\n \u003cli\u003eEmployment and Support Allowance, Jobseeker’s Allowance or Incapacity Benefit\u003c/li\u003e\n\u003c/ul\u003e\n\n\u003cp\u003e\u003ca class=\"gem-c-button govuk-button govuk-button--start\" role=\"button\" data-module=\"govuk-button\" data-ga4-attributes='{\"event_name\":\"navigation\",\"type\":\"start button\"}' draggable=\"false\" href=\"https://www.tax.service.gov.uk/guidance/check-what-information-to-give-your-new-employer\"\u003e\u003cspan\u003e Start now \u003c/span\u003e\u003csvg class=\"govuk-button__start-icon govuk-!-display-none-print\" xmlns=\"http://www.w3.org/2000/svg\" width=\"17.5\" height=\"19\" viewbox=\"0 0 33 40\" focusable=\"false\" aria-hidden=\"true\"\u003e\u003cpath fill=\"currentColor\" d=\"M0 0h13l20 20-20 20H0l20-20z\"\u003e\u003c/path\u003e\u003c/svg\u003e\u003c/a\u003e\u003c/p\u003e\n\n\u003ch3 id=\"if-you-cannot-use-the-online-form\"\u003eIf you cannot use the online form\u003c/h3\u003e\n\n\u003cp\u003eYou can print out and fill in by hand, either the:\u003c/p\u003e\n\n\u003cul\u003e\n \u003cli\u003e\n\u003cspan class=\"gem-c-attachment-link\"\u003e\n \u003ca class=\"govuk-link\" href=\"https://assets.publishing.service.gov.uk/media/6331a05f8fa8f51d29278ebc/Starter_checklist.pdf\"\u003estarter checklist for employees\u003c/a\u003e (\u003cspan class=\"gem-c-attachment-link__attribute\"\u003e\u003cabbr title=\"Portable Document Format\" class=\"gem-c-attachment-link__abbr\"\u003ePDF\u003c/abbr\u003e\u003c/span\u003e, \u003cspan class=\"gem-c-attachment-link__attribute\"\u003e328 KB\u003c/span\u003e, \u003cspan class=\"gem-c-attachment-link__attribute\"\u003e3 pages\u003c/span\u003e)\u003c/span\u003e, if you normally live and work in the UK\u003c/li\u003e\n \u003cli\u003e\u003cspan class=\"gem-c-attachment-link\"\u003e\n \u003ca class=\"govuk-link\" href=\"https://assets.publishing.service.gov.uk/media/6331a1218fa8f51d20ab2f2f/Expat_Starter_Checklist.pdf\"\u003estarter checklist for employees seconded to work in the UK by an overseas employer\u003c/a\u003e (\u003cspan class=\"gem-c-attachment-link__attribute\"\u003e\u003cabbr title=\"Portable Document Format\" class=\"gem-c-attachment-link__abbr\"\u003ePDF\u003c/abbr\u003e\u003c/span\u003e, \u003cspan class=\"gem-c-attachment-link__attribute\"\u003e280 KB\u003c/span\u003e, \u003cspan class=\"gem-c-attachment-link__attribute\"\u003e3 pages\u003c/span\u003e)\u003c/span\u003e\u003c/li\u003e\n\u003c/ul\u003e\n\n\u003cdiv role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\"\u003e\n\u003cp\u003eThese files may not be suitable if you use assistive technology — such as a screen reader. If you need a more accessible format email \u003ca href=\"mailto:different.format@hmrc.gov.uk\" class=\"govuk-link\"\u003edifferent.format@hmrc.gov.uk\u003c/a\u003e and tell us what format you need. It will help if you tell us what assistive technology you use. Read the \u003ca href=\"https://www.gov.uk/guidance/accessibility-statement-for-hmrc-interactive-forms\" class=\"govuk-link\"\u003eaccessibility statement for HMRC forms\u003c/a\u003e.\u003c/p\u003e\n\u003c/div\u003e\n\n\u003ch2 id=\"what-happens-next\"\u003eWhat happens next\u003c/h2\u003e\n\n\u003cp\u003eWhen you have completed the checklist, email, post or give it to your employer.\u003c/p\u003e\n\n\u003cdiv role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\"\u003e\n\u003cp\u003eDo not send the checklist to HMRC.\u003c/p\u003e\n\u003c/div\u003e\n\n\u003cp\u003eYour employer will use this information to complete their payroll for your first payday.\u003c/p\u003e\n\n\u003ch2 id=\"if-youre-an-employer\"\u003eIf you’re an employer\u003c/h2\u003e\n\n\u003cp\u003eFind out what you need to tell HMRC about:\u003c/p\u003e\n\n\u003cul\u003e\n \u003cli\u003e\u003ca href=\"https://www.gov.uk/new-employee\" class=\"govuk-link\"\u003ea new employee\u003c/a\u003e\u003c/li\u003e\n \u003cli\u003e\u003ca href=\"https://www.gov.uk/guidance/new-employee-coming-to-work-from-abroad\" class=\"govuk-link\"\u003ean employee coming to work in the UK from abroad\u003c/a\u003e\u003c/li\u003e\n\u003c/ul\u003e\n\n\u003c/div\u003e" } } ] } </script><script type="application/ld+json"> { "@context": "http://schema.org", "@type": "BreadcrumbList", "itemListElement": [ { "@type": "ListItem", "position": 1, "item": { "name": "Home", "@id": "https://www.gov.uk/" } }, { "@type": "ListItem", "position": 2, "item": { "name": "Business and industry", "@id": "https://www.gov.uk/business-and-industry" } } ] } </script> </body> </html>

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