Tax conditionality checks

If you are an individual, company or any type of partnership you must complete a tax check if you are:

• renewing a licence
• applying for the same type of licence you previously held, that stopped being valid less than a year ago
• applying for the same type of licence you already hold with another licensing authority

HMRC publishes guidance to help licensees with the new tax checks that were introduced in Schedule 33 of Finance Act 2021. The tax conditionality checks are in addition to the checks that licensing bodies already have in place, and will need to be completed when you are renewing licences to:

• drive taxis or private hire vehicles
• operate private hire vehicle businesses
• deal in scrap metal

The changes came into force in England and Wales from April 2022.

The guidance for licensees gives details of how to do your tax check you are asked to read this guidance and to familiarise yourself with what you will need to do for the tax check. You are also asked to ensure that you are registered to pay the appropriate tax on your licensed income.

• Applicants guide to completing a tax check for a taxi, private hire or scrap metal licence - on the GOV.UK website

See also (on our website):

• Taxis (hackney carriage and private hire vehicles)
• Scrap metal dealing

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