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Detail of outcome
The government will consider legislating in Finance Bill 2019 to 2020 to introduce a tax registration check linked to licence renewal processes for some public sector licences.
Applicants would need to provide proof that they were correctly registered for tax to be granted licences. This would make it more difficult to operate in the hidden economy, helping to level the playing field for compliant businesses.
This consultation proposes ‘conditionality’ measures to tackle the hidden economy.
This would make compliance with certain tax obligations a condition of holding some licences, and introduce checks on applicants’ tax-registration status as part of licensing processes.
The consultation suggests licensing regimes which could be suitable for changes to introduce conditionality. It seeks feedback on their suitability for the proposed changes, and outlines ways that tax-registration checks could be administered and enforced.