On this page, we look at whether you should follow the form P45 procedure or the starter checklist procedure when you make changes to your work situation. We tell you what process you should follow when you leave one job and start another, to try to ensure that you pay the correct amount of tax.

Are you starting a new job and do not have a form P45? Do you need to tell your new employer about your student loan position? We set out more information about how to complete a starter checklist, including annotated examples.

We look at the various things  that you may need to consider and understand when you first start work as an employee.

Our employment pages provide further details for employees on a low income about the tax and National Insurance contributions (also known as NIC) implications of employment.

If you volunteer – for example, for a charity, or to get some work experience or you take part in a clinical trial or research study, you may receive payments. We explain how these payments are treated for income tax and National Insurance contributions purposes.

Some people may be in 'false self-employment' – that is, they are being treated as self-employed when they are not. If you think you may be in false self-employment, read on to find out more and what to do.