A new starter without a P45 should provide the information required through HMRC’s starter process so payroll can use the appropriate initial treatment. Do not invent previous pay or tax figures, and review later information when it becomes available.
Explain the starter declarations without choosing answers for the employee. Keep the completed information securely and record when a later P45 or HMRC notice is received.
Ask for the starter information promptly
Explain to the employee that the starter process helps payroll apply the appropriate initial tax treatment. Provide the current HMRC checklist or approved process and a secure way to return the information. Set a practical deadline before payroll preparation. If the employee expects a P45 later, record that fact, but do not leave the onboarding file without a route for calculating the first payment.
HMRC's guidance uses the starter checklist where the relevant P45 is unavailable and identifies other circumstances requiring that process. The employee's declaration should reflect their own situation. Payroll should not invent previous pay or choose a declaration to achieve a desired take-home amount. Use the applicable guidance for the current tax year and keep the completed information with the payroll records. [1]
Explain the questions without answering for the employee
An employee may be unsure whether an earlier job, another current job, pension income or student loan information matters. Direct them to the wording and supporting official guidance, and ask them to confirm their answer. Keep the conversation factual and private. A manager's assumption that this is the person's 'main job' is not a substitute for the declaration needed by payroll.
If information remains unclear, record the uncertainty and seek the appropriate payroll or HMRC guidance. Do not pressure the employee to choose the answer that produces the lowest deduction. Explain that the initial treatment may be updated when valid information or a notice arrives. This helps set expectations without promising that a particular tax code or refund will follow automatically from supplying one additional document.
Complete the other payroll setup fields
Missing a P45 does not mean the rest of the starter record should be incomplete. Obtain the correct name, address, date of birth, start date and other required details, together with authorised pay terms. Keep bank details and employment instructions in the approved process. Check that the employee has been entered only once, especially if HR created a provisional record before payroll received the completed checklist.
Treat a missing National Insurance number as a separate information issue and follow the proper process. Do not manufacture a substitute number or treat its absence as an answer to the right-to-work question. The employer's immigration checks must be completed through their own required procedure. A payroll team can track the status of that task without deciding that a starter declaration itself proves permission to work.
Review later P45s and notices in order
Date-stamp later information and identify which payrolls have already been processed. Follow HMRC's guidance on using a later P45 and any subsequent tax code notice rather than blindly replacing the current settings. Record the basis for the change and its effective payroll period. This preserves a clear explanation if the employee asks why the second payslip differs from the first.
Do not delete the original starter declaration simply because a P45 later arrives. Both records help explain the sequence of information available to the employer. If the documents appear inconsistent, ask the appropriate question and retain the response. Avoid entering earlier earnings twice through both an imported P45 field and an additional manual adjustment intended to 'catch up' the first month.
Explain the first payslip carefully
Invite the employee to check the basic pay and personal details and provide a private route for queries. Where the tax treatment is provisional under the applicable process, explain what information payroll used and what the employee may need to clarify with HMRC. Do not label every unexpected deduction as a payroll error or promise that the next run will necessarily restore a particular net amount.
Read Information needed to put an employee on payroll for the complete starter information pack and Payroll administration to discuss a new-starter payroll issue. In the initial enquiry, state whether a checklist, P45 or HMRC notice is available and which pay periods have already been processed. Those facts help identify the next step without sharing unnecessary personal or financial information before a secure transfer route is agreed.
Once the outstanding information is resolved, close the task explicitly and note whether any further action remains for the employee or payroll team. Leaving a permanent 'P45 missing' flag after the record has been properly updated can lead to repeated requests and accidental reapplication of information that was already used.
Illustrative scenario
A worker begins a second job without leaving the first. They complete starter information reflecting that situation, and payroll uses the applicable instructions rather than assuming this is their only employment.
Preparation checklist
- Use the starter process
- Check required personal details
- Retain the declaration
- Review later HMRC information
Frequently asked questions
Can someone be put on payroll without a P45?
Yes, the appropriate HMRC starter process can be used. Obtain the required information and apply the relevant guidance rather than inventing previous pay or tax figures.
Who chooses the starter declaration?
The employee provides the declaration based on their circumstances. Payroll can explain the process and request clarification, but should not choose an answer to produce a preferred tax result.
What happens if a P45 arrives after the first payday?
Record when it arrived and follow the applicable guidance alongside any HMRC notices already received. Preserve the earlier starter record and the reason for any update.
Does missing a P45 prove that the employee cannot work in the UK?
No. A P45 is payroll information. Right-to-work checks are a separate employer obligation with their own evidence and procedure.
Official sources
Sources checked: 8 September 2026. Check the linked guidance for subsequent changes.
General information only. The appropriate action depends on your circumstances and the applicable jurisdiction.
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