Are you ready for mandatory tax checks?

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:

• personal details
• business

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.

Overview of the process

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

More guidance

• Confirm an applicant’s tax responsibilities for taxi, private hire or scrap metal licence applications
• Changes when dealing with taxi, private hire or scrap metal licence applications from April 2022
• Licence application tax check: communications resources
• Changes for taxi, private hire or scrap metal licence applications from April 2022