Instructions for employers
This Starter Checklist can be used to gather information about your new employee. You can use this information
to help fill in your first Full Payment Submission (FPS) for this employee. You need to keep the information
recorded on the Starter Checklist record for the current and previous 3 tax years. Do not send this form to
HM Revenue and Customs (HMRC).
Instructions for employees
As a new employee your employer needs the information on this form before your first payday to tell HMRC about you
and help them use the correct tax code. Fill in this form then give it to your employer. Do not send this form to HMRC.
It’s important that you choose the correct statement. If you do not choose the correct statement you may pay too much
or too little tax. For help filling in this form watch our short youtube video, go to www.youtube.com/hmrcgovuk