GOV.UK have published the new adjusted HMRC ‘New Starter Checklist’. Some years ago these were referenced as P46.
These have been adjusted to combine the student loan and postgraduate loans information requests into two questions 9 and 10, and incorporate the new Scottish Student Loan Plan 4 which commences collection from pay from 6th April 2021.
It is important for employers to capture the student loan responses where an employee provided P45 indicates student loans apply.
New Starter Checklist for PAYE
Use the starter checklist to:
- get information you need about a new employee to complete payroll
- give information to your employer for your employer to complete payroll
There are 2 versions of the starter checklist for new employees available to use:
- up to 5th April 2021
- from 6th April 2021 onwards
PAYE: expat starter checklist
Use this form to record information about new employees seconded to work in the UK by an overseas employer.
If you are an employer use the expat starter checklist form to record information about a new employee who still has a contract with their overseas employer, but has temporarily come to work for you in the UK.
There are 2 versions of the starter checklist for new employees available to use:
- up to 5th April 2021
- from 6th April 2021 onwards
Which Student Loan to apply?
Some individuals may have multiple student loan plan types, and even a postgraduate student loan as well to be repaid. So if they tick multiple boxes, which should the employer apply?
If the postgraduate loan box is ticked, then apply postgraduate Loan deductions regardless of any other plan type setting.
If Plan 1 is ticket either on its own or with plan 2 or 4, apply plan 1 only.
If plan 2 is ticked alone, apply plan 2 only.
If plan 4 is ticked and even if plan 2 is ticked as well, apply plan 4 only.
Student loans are not deductible until 6th April following the ending of the course. Sometimes individuals declare they have loans earlier than they should.
PAYadvice.UK 24/2/2021 updated 25/2/2021
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Has anyone heard if these will be updated for 2022/23?
Hi Emma, the starter checklist is remaining the same with no changes at this point in time.
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