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New Starter Checklist Guide
Statements A, B and C explained in plain English, the tax code each one gives you, and how to pick the right student loan plan — including the new Plan 5.
Please read before using: This guide is general information, not tax advice. Tax codes and student loan thresholds shown are for 2026/27 and can change. If your situation is unusual — multiple jobs, overseas study, or a tax code that still looks wrong after a few payslips — check HMRC’s current guidance or speak to an accountant.
What’s Included
- When you need the checklist — first job, no P45 yet, second job, or just to declare a student loan plan alongside a P45.
- Statements A, B and C in full — the exact wording HMRC uses, and which tax code each one results in.
- What happens with no checklist at all — the 0T emergency code employers have to fall back on.
- Student loan plan table — Plans 1, 2, 4, 5 and Postgraduate, with 2026/27 thresholds and repayment rates.
- A quick action checklist — what to check before you submit, and what to do if your tax code looks wrong afterwards.
Why Getting This Right Matters
- Picking the wrong statement is one of the most common reasons new employees get emergency-taxed or see an unexpectedly large deduction on their first payslip.
- A P45 only tells your new employer that you have a student loan, not which plan — so even with a P45, it's worth submitting a starter checklist to get your plan type recorded correctly.
- From 6 April 2026, the checklist includes a new option for Student Loan Plan 5, alongside the existing Plans 1, 2 and 4 and the separate Postgraduate Loan.
- If no P45 and no checklist are provided, HMRC requires employers to use code 0T — the least favourable option, since it applies no personal allowance at all.
Frequently Asked Questions
It's the form that replaced the old P46. A new employer uses it to work out your tax code when you can't provide a P45 — for example in your first job, a second job, or when a P45 hasn't arrived yet.
Statement A is for your first job since 6 April with no recent Jobseeker's, ESA or Incapacity Benefit, giving you code 1257L. Statement B is for a job without a P45 or recent benefit payments, giving an emergency 1257L W1/M1 code. Statement C is for when this isn't your only job or you're getting a pension, giving code BR with no personal allowance.
Your employer has to use tax code 0T, which taxes all of your pay with no personal allowance applied, recalculated each pay period. It's best to always submit a starter checklist even if you're unsure which statement fits.
Select only one undergraduate plan — Plan 1, 2, 4 or 5 depending on where and when you studied — and add a Postgraduate Loan separately on top if you also have one of those.
Sources
- GOV.UK — PAYE starter checklist (checked 2026)
- HMRC PAYE Manual — emergency tax codes
- GOV.UK — Student loan repayment thresholds