Direct answer
Use the starter checklist or P45 data correctly, then update payroll records without creating duplicate starter information.
HMRC guidance is authoritative. This page is a payroll operations checklist and not tax or legal advice.
Payroll · starters
Late P45 or starter checklist: keep payroll records consistent from day one.
New starter payroll errors often come from missing P45 details or late starter checklist updates. This guide gives employers a simple operating sequence before the next pay run.
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late P45 starter checklist
Reduce payroll onboarding mistakes for UK employers. Updated 2026-06-16.
Starter-record control points
| Checkpoint | What to confirm | Why it matters |
|---|---|---|
| Starter source | Whether the employee has a recent P45 or needs the starter checklist. | Sets the correct onboarding path. |
| Core details | Name, address, start date and declaration details match payroll. | Reduces tax code and identity errors. |
| Payroll record | Starter declaration is entered once and consistently. | Avoids duplicate or conflicting records. |
| FPS handling | You know what to keep and what not to re-enter on the next FPS. | Prevents avoidable filing corrections. |
| Follow-up | Late P45 receipt and later HMRC notices are stored. | Supports clean corrections if HMRC updates the code. |
Rule
One clean starter record.
Do not create fresh starter data each time a document arrives.
Timing
Before next pay run.
Resolve the source data before payroll closes if possible.
Boundary
Payroll complexity.
Multiple employments or student loan cases may need specialist review.
Late P45 / starter workflow
- Confirm whether the employee has a valid P45 or needs the starter checklist.
- Enter core employee details and declaration accurately in payroll.
- Keep the tax code and starter record used in the first FPS until HMRC tells you otherwise.
- If the P45 or checklist arrives later, update the payroll record correctly without duplicating the start event.
- Archive the document trail and any HMRC follow-up messages.
FAQ
- Does every new starter need a P45?
- No. If they do not have one, use HMRC’s starter checklist.
- Should I add another start date when details arrive late?
- HMRC guidance says not to enter another start date on the FPS.
- Is this official payroll instruction?
- No. HMRC guidance controls.
Updated 2026-06-16. This page is independent and does not replace official services, professional advice or site-specific rules.