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What is a starter declaration?
Nicolas Croix avatar
Written by Nicolas Croix
Updated over 2 years ago

Moonworkers simplifies your starter checklist by providing a simple online form to submit to your employer.

A starter declaration requires you to choose from three statements that best describe your personal tax situation for the current tax year. This enables your employer to put you on a suitable tax code.

Employee Statement A: This is my first job since 6 April and I’ve not been receiving taxable Jobseeker’s Allowance, Employment and Support Allowance, taxable Incapacity Benefit, State or Occupational Pension

This statement tells the employer that you have had no other forms of taxable income during the tax year and want to receive all the tax-free pay they are entitled to.

This box should not be ticked on the starter checklist unless you are certain that you haven’t received any other forms of taxable income, otherwise, you could end up owing HMRC money.

Employee Statement B: This is now my only job but since 6 April I’ve had another job, or received taxable Jobseeker’s Allowance, Employment and Support Allowance or taxable Incapacity Benefit. I do not receive a State or Occupational Pension.

This statement indicates that you have received other taxable income during the tax year that may affect how much personal allowance you are entitled to.

Employee Statement C: As well as my new job, I have another job or receive a State or Occupational Pension.

Choosing statement C on the HMRC starter checklist means the employer will put you on one of the following tax codes, depending on your gross pay, and that you will not receive any personal allowance:

  • Basic Rate (BR) where all earnings are taxed at 20%

  • Emergency tax (OT) where all earnings are taxed at 20%, 40% and 45% depending on how much they are paid

  • D0 tax code where all earnings are taxed at 40%

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