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Tax conditionality

Changes for applications from April 2022

What you need to do to meet new rules if you’re applying for a Hackney Carriage or Private Hire Driver licence, or a Private Hire Operator licence on or after 4 April 2022.

What's changing?

The rules are changing if you’re an individual, company or any type of partnership applying for a licence for a:

taxi driver
private hire driver
private hire vehicle operator

If you make an application on or after 4 April 2022 you’ll need to complete a tax check if you are:

renewing a licence
applying for the same type of licence you previously held, that ceased being valid less than a year ago
applying for the same type of licence you already hold with another licensing authority

You must carry out the tax check yourself. You cannot ask a tax agent or adviser to do this on your behalf.

The tax check will ask questions about how you pay any tax that may be due on income you earn from your licensed trade.

After you have completed the tax check you will be given a 9-character 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 they 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.

Find out how to complete a tax check

What you should do before April 2022?

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