From 4 April 2022 onwards, there will be a mandatory requirement for licensees (and new applicants) to provide evidence to the council of tax registration.  If you cannot satisfy this requirement, TfL cannot grant you a renewed licence.

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:

If you only pay tax through PAYE you do not need to check your records.

Overview of the process

https://www.instituteoflicensing.org/media/wf3ffabl/iol-tax-conditionality-webinar-fv.pdf

More guidance

Disclaimer: This article is for guidance purposes only. Kings View Chambers accepts no responsibility or liability whatsoever for any action taken, or not taken, in relation to this article. You should seek the appropriate legal advice having regard to your own particular circumstances.

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