Tax Checks
From 4 April 2022, licensing authorities must carry out certain checks on applications from individuals, companies and any type of partnership to make sure they are aware of their tax responsibilities - if a new applicant - or have completed a tax check (for renewal applicants).
This check applies to:
- driver of a taxi (hackney carriage)
- driver of a private hire vehicle (and dual licences)
- private hire vehicle operator
- scrap metal dealer mobile collector
- scrap metal dealer site
Please read the following to determine what you need to do:
If you’re an individual, company or any type of partnership you must complete a tax check if you’re:
- renewing a licence
- applying for the same type of licence you previously held, that ceased to be valid less than a year ago
- applying for the same type of licence you already hold with another licensing authority
You can complete this tax check here. You will get a tax share code which you'll need to give us as part of your application. We'll use this code to receive confirmation from HMRC that you've completed the tax check. We will not have access to information about your tax affairs.
You will not need to complete a tax check if you have:
- never held a licence of the same type before
- had a licence of the same type that ceased to be valid a year or more before making this application
However you must still make yourself aware of the tax obligations by using the following website addresses. You will be required to confirm this awareness to us when making your application: