Payroll · starter records

Late P45 or starter checklist? Update payroll without creating a duplicate FPS record.

When starter information arrives after first pay, the payroll file needs a controlled update: tax code, pay-to-date, tax-to-date, student loan, starter declaration and FPS records.

Direct answer

GOV.UK says a late P45 or starter checklist may require payroll record updates, but the next FPS should not enter another start date.

HMRC guidance and payroll software instructions control. This page is an operational checklist and not tax or employment advice.

Source base: GOV.UK late P45 or starter checklist, FPS reporting guidance and payroll information to report.

SEO focus

late P45 starter checklist FPS update checklist

Help UK payroll teams document late starter information updates. Updated 2026-07-05.

Checklist controls

Check	What to confirm	Proof to retain
Document	P45 or starter checklist received and dated.	Employee document.
Tax code	HMRC code or calculated code path.	Payroll note.
YTD	Pay and tax to date if late P45 applies.	P45 fields.
Student loan	Deduction start from employee start date.	Checklist/P45 note.
FPS	No duplicate start date in next FPS.	Submission audit log.

Start date

Do not re-report it.

A second start date can create confusing employee records.

HMRC code

Use official code when issued.

If HMRC has sent a tax code, use that rather than recalculating from late paperwork.

Limit

Software-specific handling.

Payroll products differ, so keep a screen-level audit trail.

Late starter document payroll packet

Date-stamp the P45 or starter checklist and save the employee copy.
Check whether HMRC has already issued a tax code for the employee.
Update tax code, starter declaration, pay-to-date, tax-to-date or student loan fields as applicable.
Run payroll validation and confirm the next FPS does not include a second start date.
Save the software audit log, FPS receipt and note explaining the correction.

FAQ

Do I enter another start date?: GOV.UK says not to enter another start date on the FPS.
What if HMRC sent a code?: Use the tax code HMRC sent.
Is this payroll advice?: No. It is an evidence checklist.

Updated 2026-07-05. This page is independent and does not replace official services, professional advice or site-specific rules.