Tax conditionality
The tax check should only take a few minutes every few years and it is simple to confirm that someone is appropriately registered for tax.
Existing licence holders will be required to complete a tax check for renewal of the following licences:
- Combined hackney carriage and private hire drivers licence.
- Private hire drivers licence.
- Private hire operator licence.
The tax check can completed on GOV.UK, through a Government Gateway account GOV.UK - Complete a tax check for a taxi, private hire or scrap metal licence
When the tax check is complete, a code will be issued. This code must be given to the council. The licence application or renewal will not be processed until the tax check is completed and the code provided.
The council will not have access to any information about tax details, they will only receive confirmation from HMRC that the tax check is completed.
- GOV.UK - Tax check factsheet
- GOV.UK - Changes for taxi, private hire or scrap metal licence applications from April 2022
All new applicants for the licences mentioned above will be required to confirm they are aware of the content of HMRC guidance relating to tax registration obligations:
- If you are an employee, find information on Pay As You Earn (PAYE)
- If you are self-employed, find information on registering for Self Assessment
- If you operate through a company, find information on Corporation Tax