Tax conditionality
Changes for applications from April 2022
You will need to supply a Tax Check if you’re applying or renewing a licence for a Hackney Carriage or Private Hire Driver licence, or a Private Hire Operator licence.
The rules for completing a tax check changed on 4 April 2022.
The rules mean 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 stopped being valid less than a year ago
- applying for the same type of licence you already hold with another licensing authority
What is a tax check?
A tax check confirms that you’re registered for tax, if necessary. It will ask questions about how you pay any tax that may be due on income you earn from your licensed trade.
You must carry out the tax check yourself. You cannot ask a tax agent or adviser to do this on your behalf.
After you complete the tax check you’ll be given a 9-character code. This is your tax check code.
You will need to give the code on your application to us, or any other licensing authority you have a licence with, so we can confirm you have carried out a tax check.
You will not be granted a licence if you do not give a tax check code to your licensing authority.
What you should do
Get a Government Gateway user ID and password
You will need a Government Gateway user ID and password to complete a tax check, so you should make sure you have one before you need to make your licence application.
If you do not have a user ID, you can create one by registering for HMRC online services.
Check your HMRC records are up to date
You can check your details are up to date when you get a Government Gateway user ID, or by signing in to HMRC Online Services.
If your details need updating, you can tell us about a change to your:
Find out if you must pay tax on your earnings from your licensed trade if you're not already registered with HMRC
Check if you:
- must send a Self Assessment tax return if you’re self-employed or in a partnership
- need to register for Corporation Tax if you operate a company
- If you only pay tax through PAYE you do not need to check your records.
Please see the following links which may help