HMRC are seeking views on draft regulations covering the additional requirements for license renewals for taxi and private hire drivers, private hire vehicle operators and scrap metal dealers in England and Wales.

Finance Act 2021 has introduced a new requirement that certain licensed businesses must now complete a tax check as part of their license renewal process, a concept known as Tax conditionality.

HMRC have now released the statutory instruments explaining how these provisions will work and are seeking views from stakeholders.

The statutory instruments explain that a tax check can be completed by the trader either online or via phone and details can be obtained by the licensing body using an online portal. The statutory instruments do not confirm how the tax check itself will work or what information HMRC will require.

The draft statutory instrument can be found here.

Responses are requested by 18 November 2021.

Useful guides on this topic

Conditionality: taxi, private hire vehicles and scrap licenses
What is tax conditionality? 

External Links

Draft regulations: tax conditionality for the hidden economy

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