Intending to improve and make clearer, during April 2019 to October 2019, HMRC trialled an amended starter checklist. The changes that have been made relate to the three statement boxes A, B, and C.

The amendment has been made in the hope that it will be made clearer which statement a new employee without a form P45, should choose, when completing the starter checklist.

Feedback received during the trial has shown that this amended checklist has made quite a significant improvement in getting employees allocated the correct tax code.

Therefore, from 6th April 2020 the new checklist has come into effect and a printable version as well as an online version of the new form can be accessed here:


In the light of the current climate there is an increasing likelihood that some furloughed workers could be applying for additional employment, this amended form should make it clearer for them to correctly ‘tick’ the correct box, as these workers would not be providing P45’s.

Employers need to emphasise that the correct completion of this form will ensure that the employee is allocated the correct tax code form their first pay day.

"I've booked the HR and Payroll Update course most years and during roles with at least 3 different employers. One thing remains the same; a course that is relevant, well delivered and enjoyable and that is key when trying to retain the many pieces of legislation changes to which payroll professionals are exposed."

Tracy Hinton
HR & Payroll Manager at Stemcor

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