Changes to HMRC New Starter Checklist for PAYE

HMRC has made an update to the new starter checklist, which incorporates changes to existing questions and a restructured form. 

We have updated our new starter form to include these changes and have migrated old forms to the new structure. It's important that you read this notice, as it explains how the previous form answers have been transferred to the new structure checklists.

List of Changes

1. Some of the prior questions that workers may have answered are no longer included. These previous questions can still be viewed in reports but will be permanently removed in 6 months; 

2. Within the new form structure, question 9 incorporates several previous questions from the old form to provide an answer indicating whether the worker should be paying a loan. For example, questions such as whether the worker is paying directly to the Student Loans Company or whether they completed their course in the previous tax year;

3. Undergraduate and postgraduate loans are no longer addressed separately. Workers can indicate which loans are applicable to them in question 10.

Migration of Old New Starter Checklists

Old new starter checklists have been migrated to the new format. Question 9 now includes multiple statements, and if any of them apply to the worker, then they are not deemed to have their Student Loan deductions taken from their PAYE payments.

The following logic has been applied to the old forms to determine whether the worker must have a loan deductions:

• "Do you have a student loan which is not fully repaid?" was answered No;

• An undergraduate loan is unpaid, but the worker has answered Yes to "Are you repaying your student loan direct to the Student Loan Company by monthly payments?" or has answered No to "Did you finish your studies before the last April 6th?";

• "Do you have a post-graduate loan which is not fully repaid?" was answered No;

• The post-graduate loan is unpaid, but the worker has answered Yes to "Are you repaying your post-graduate loan direct to the Student Loan company by monthly Direct Debit?" or answered No to "Did you complete or leave your postgraduate studies before last April 6th?"

Additionally, the worker's options for Plan 1 Student Loan or Plan 2 Student Loan will be shown in question 10. If they had chosen a postgraduate loan, it will also be reflected in the postgraduate loan section of question 10. Question 10 may now include both a Plan 1/2 and a postgraduate loan.

Since the new Plan 4 Student Loan was not previously an option, no records will display these as active in question 10.

Be Part of Future Developments

At Timesheet Portal, we are always looking for ways to give our clients as much value as we can. All of our updates and changes begin with you. Therefore, if you have any complaints, suggestions or would just like to provide feedback - we are waiting to hear from you.