Moving & paperwork

How do you set up your tax record when starting work in the United Kingdom?

Updated 2026-07-19·United Kingdom answers

Summary

Generating answer…

Employees do not normally visit a tax office to register a first UK job. Payroll sends employment and pay information to HM Revenue and Customs, the UK tax authority, and uses the resulting tax code.

What do you give the employer?

If you left a previous UK job, give payroll the P45, the certificate showing pay, tax, leaving date, and tax code. Keep your own section.

If you have no P45, complete the official starter checklist. It asks about earlier jobs or pensions in the tax year, benefits, student loans, and whether this is your only job.

Give the checklist to the employer, not directly to the tax authority. A worker seconded by an overseas employer has a separate expatriate starter checklist.

Previous UK job documentP45
No P45Starter checklist
Tax authorityHM Revenue and Customs
Economy8.4/10

What should you check after first pay?

Review gross pay, taxable pay, tax code, income tax, National Insurance contributions, pension, student-loan deductions, and net pay.

A temporary or emergency code can overtax or undertax the first payments when payroll lacks information. Do not assume the employer can rewrite a code sent by the tax authority.

Use the official online Income Tax service or personal tax account to check employers, estimated income, benefits, and code. Update missing or incorrect employment details through the specified service.

What changes across the UK?

Income-tax treatment can differ for Scottish taxpayers and, in some respects, Welsh taxpayers. The address and residence information held by the tax authority helps determine the correct status and code prefix.

Update the record after moving between England, Scotland, Wales, or Northern Ireland. Work location alone does not always determine taxpayer status.

A National Insurance number helps match records but is separate from the tax code. You can begin lawful employment while its application is pending.

Keep every payslip and the year-end P60 certificate, which summarises employment pay and tax. These records help with refunds, visa evidence, mortgages, and later pension checks.

Common misconceptions

The employer does not invent the final tax code. Payroll applies rules and notices from the tax authority.

Completing a starter checklist after first pay is not the normal correction route. Use the online tax service once payment has already occurred.

Summary

Give payroll a P45 or accurate starter checklist before payday, then inspect the first payslip rather than waiting for a year-end surprise.

Create official online access, keep addresses current, and correct duplicate jobs, wrong income estimates, or an unsuitable tax code promptly.

Sources

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