Those operating in the scrap metal, private hire, or taxi industry in England and Wales will be required to complete a tax check online as part of the licence renewal process from 4 April 2022.

The online form provides a code, which should then be given to the licensing body to confirm the applicant is registered for tax, if necessary. Codes will be required for licence renewals on or after 4 April 2022. This tax check will be a new addition to the checks that licensing bodies already undertake.

Anybody who is struggling to complete the online form can contact HMRC for assistance (eg, if they need the forms in a different format). HMRC advises to visit gov.uk, searching for "Get help from HMRC if you need extra support.

First-time licence applicants (which includes those who have had a gap in holding a licence of a year or more) will not be required to complete a tax check. However, they will have to confirm they are aware of their tax responsibilities. More information is available on gov.uk.

Guidance is also available for licensing bodies to help prepare for the tax checks.

Further information

• Complete a tax check for a taxi, private hire or scrap metal licence
• Confirm your tax responsibilities when applying for a licence
• Transport and scrap metal licence renewals to include a tax check in 2022