From 2 October 2023, the government will introduce new tax requirements for certain licences. This is supported by a new digital service, developed by HMRC. It helps people in the taxi, private hire and scrap metal industries to complete a new tax check.

The check should take a few minutes and is simply to confirm that someone is appropriately registered for tax.

The new 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

You will need to complete a tax check if you are applying to renew a licence for one of the following:

• Taxi Driver
• Private Hire Car Driver
• Booking Office
• Metal Dealer
• Itinerant Metal Dealer

You will not need to complete a tax check and you should follow the confirm your tax responsibilities guidance if you have:

• never held a licence of the same type before
• had a licence of the same type that stopped being valid a year or more before making this application

Visit gov.uk to register an account and complete your tax check. Once you have completed the check you will be provided with a Tax check Code. This code must be entered on your application to renew one of the licence types listed above.

We cannot proceed with your application until the tax check is completed and we have checked your code with HMRC. Please note we will not have access to information about your tax affairs.

Please refer to the tax check factsheet so you understand what is required as this will apply to all renewals and new applicants.

If you have any further questions, see changes for taxi, private hire or scrap metal licence applications from 2 October