Payroll Starter Checklist

Brexit and new rules:

A new immigration system applies to people arriving in the UK from 1 January 2021. EU citizens moving to the UK to work need to get a visa in advance.

You’ll usually need a sponsor licence to employ someone to work for you from outside the UK. This includes citizens of the EU, Iceland, Liechtenstein, Norway and Switzerland who arrived in the UK after 31 December 2020.
You can read more about this here:

You must check that a job applicant is allowed to work for you in the UK before you employ them.
Please read more about this here:

You could face a civil penalty ( ) if you employ an illegal worker and have not carried out a correct right to work check.

Before you pay your new starter to follow these steps.

  1. Get employee information to work out their tax code – if you don’t have their P45, use HMRC’s ‘starter checklist’ (which replaced the P46).
  2. Find out if they need to repay a student loan.
  3. Send these details to us

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 three tax years. Do not send this form to HM Revenue and Customs (HMRC).