Quick 6: New starter tax codes

What tax code would you allocate if statement C is selected on the starter checklist?

• 1257L X

• 1257L

• BR

• 0T X

If an employee does not provide a starter checklist or a P45, what tax code would be allocated?

• 1257L X

• 1257L

• BR

• 0T X

If an employee is receiving a state pension, what box should they tick on the starter checklist?

• A

• B

• C

• None

If an employee resident in Scotland ticks box A on the starter checklist, what tax code should you place them on?

• 1257L

• S1257L

• C1257L

• K1257

An employee ticks box A and C on the starter checklist, what tax code would you allocate?

• 1257L

• 1257L X

• BR

• 0T X

An ex employee returns to employment with you within the same tax year but insists on ticking box A on the starter checklist. What code should you operate?

• 1257L

• 1257L X

• BR

• 0T X