United Kingdom · Payroll handover
Starter declaration A, B or C: decision and payroll handover
Follow the HMRC A/B/C questions, then keep the declaration and tax code separate. Includes the missing-checklist case and a first-payroll handover.
Direct answer
Does starter declaration C always mean tax code BR?
A completed checklist leading to C and an incomplete checklist are different cases. HMRC’s employer help card says to use BR when the answers lead to C, but C with 0T when the checklist cannot be completed. Do not infer the tax code from the letter alone. First obtain the P45 or required starter information, then follow the official payroll route for the actual case.
Source checked 2026-09-23: HMRC employer help card: completed C versus incomplete checklist. HMRC starter checklist: questions and employer instructions.
Decision first, recorded payroll treatment second
| Information available | Route to check |
|---|---|
| Completed answers: another current job or pension received | C branch; the help card specifies BR. |
| No current other job or pension; earlier job or listed taxable benefits since 6 April | B branch; checklist specifies Week 1/Month 1 treatment. |
| None of those circumstances | A branch; follow the checklist’s cumulative treatment. |
| No P45 and checklist cannot be completed | HMRC help card: C and 0T; use the official tool for payroll details. |
Handover example: a note saying only «C» is ambiguous. Record privately whether it came from completed employee answers or unavailable information, plus the source used to establish the tax code. A payroll reviewer should be able to distinguish these two histories without guessing. This site provides no form for names, National Insurance numbers or payslips.
Checklist controls
- Establish whether payroll has a usable P45 or needs starter information.
- Have the employee work through the current form’s questions in order.
- Record the declaration and tax code as separate items with their source.
- Retain the completed information privately and handle later P45 or HMRC notices through the appropriate update process.
Frequently asked questions
Where should I check pension-contribution and benefit examples?
Use the linked A/B/C comparison for those employee-answer examples. This page covers the overall decision and payroll handover, including missing information. Follow the live HMRC form rather than choosing a statement to reduce deductions.
Independent payroll guide, not a personalised tax-code ruling. Later HMRC notices, P45 handling and special cases require the applicable instructions. The 0T basis must be checked in the official payroll route; a declaration letter alone is insufficient.
Compare pension payments, contributions and benefits · Handle a P45 received after first pay