United Kingdom · Starter statements
Starter declaration A, B or C: pension and benefit examples
Compare A, B and C with the current HMRC checklist. Separate pension payments from contributions and named taxable benefits from other support.
Direct answer
Does paying into a workplace pension mean I choose C?
The pension question asks whether you receive payments from a State, workplace or private pension. Paying contributions into a pension is different from receiving pension income. Follow the current HMRC checklist in order: another current job or pension payments leads to C; otherwise check earlier-job payments and the listed taxable benefits since 6 April to distinguish B from A.
Source checked 2026-09-22: HMRC starter checklist, edition 12/25, page 2. GOV.UK: when and how to use the starter checklist.
Compare the situation, not just the label
| Situation | Checklist check |
|---|---|
| Another job continues, or pension payments are received | Check the C branch first. |
| No current other job or pension, but an earlier job paid since 6 April | Check the B branch. |
| No such earlier job payments; benefits received | Check the named taxable benefits, not every type of support. |
| Contributions deducted from wages | These alone are not pension payments received. |
Illustrative comparison: Alex contributes to a pension from wages but has no other job and receives no pension income; that contribution alone does not establish C. Priya receives a private pension while starting a job; the pension-payment question matters. Both should answer all relevant questions themselves, then return the completed checklist to payroll.
Checklist controls
- Confirm whether a usable P45 or starter checklist is needed.
- Distinguish another current job and pension payments from past work and pension contributions.
- Check the named benefits and the period beginning 6 April.
- Give the completed declaration to the employer and keep a copy privately.
Frequently asked questions
Should I choose B just because I receive some government support?
No. The form names taxable Jobseeker’s Allowance, Employment and Support Allowance and Incapacity Benefit. It says other government or HMRC benefits are not considered for this question. Check the exact payment instead of guessing from the word “benefit”.
Independent explanation for choosing a statement, not a personalised tax-code ruling. HMRC instructions, a usable P45 and later tax-code notices control payroll handling. This page does not collect employee data.
Use the complete starter-declaration decision checklist · Handle a P45 received after first pay