Guidance

Changes to your tax code when you start a new job

Find out why HMRC may contact you if your tax code changes due to a change in employment.

If you did not have a P45 from a previous employer when you started your new job, your new employer should have asked you to complete a鈥痵tarter checklist.聽聽聽聽

If you did not fill this in, or you completed it incorrectly, you may have been given a BR or 0T tax code.聽聽

Find out more about鈥�what your tax code means.

If we鈥檝e identified that you鈥檝e been given a BR or 0T tax code incorrectly, we may have already told you that:聽聽

  • your tax code has been corrected (based on the information we hold)聽
  • a new tax code has been sent to your new employer聽聽

You can check your payslip to see when the new tax code is applied.聽聽

You should speak to your employer if the change to your tax code has not been applied by your:

  • next pay day, if you are paid monthly聽
  • third pay day, if you are paid weekly

You can also鈥�check your tax code and Income Tax in your Personal Tax Account.

If you鈥檝e overpaid tax in your new job聽

Your new tax code will make sure any overpayments are paid back to you through your pay if you either:聽

  • have not been employed and have never received any of the state benefits listed in Statement C of the starter checklist in the current tax year聽
  • selected Statement C in error, and we鈥檝e received leaver pay and tax information from your previous employer in the current tax year聽

If your previous employer does not confirm that you鈥檝e ended your employment with them, we鈥檒l tell you if you鈥檝e overpaid any tax after the current tax year has finished.聽聽

Find out more about鈥�tax overpayments and underpayments.

Updates to this page

Published 1 December 2023

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