Tax checks are needed before renewing certain licences on or after 2 October 2023. In Scotland this applies to licences to drive taxis and private hire cars, operate a booking office and to be a metal dealer. In Northern Ireland this applies to licences to drive taxis.

The requirement to complete a tax check before making an application comes into force in October. It applies for licence renewal applications in Scotland or Northern Ireland made on or after 2 October 2023. This requirement has applied in England and Wales since 4 April 2022. 

An online form provides a code to be given to the licensing body to confirm the applicant is registered for tax, if necessary. This tax check is in addition to the checks that licensing bodies already undertake. The code expires after 120 days. 

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.  

Guidance is also available for licensing bodies

The Tax Faculty would welcome feedback on the tax check process. Please send feedback to Caroline Miskin. 

ICAEW’s Tax Faculty is recognised internationally as a leading authority and source of expertise on taxation. The faculty is the voice of tax for ICAEW, responsible for all submissions to the tax authorities. Join the Faculty for expert guidance and support enabling you to provide the best advice on tax to your clients or business.

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