Complete a tax check to renew a taxi driver, private hire or scrap metal licence, or apply for the same type of licence with a different licensing authority.
You may need to complete a tax check if you’re applying for a licence for one of the following:
- taxi driver
- private hire driver
- private hire vehicle operator (England and Wales only)
- booking office (Scotland only)
- mobile (itinerant) scrap metal collector
- scrap metal dealer site
The rules for completing a tax check changed on 4 April 2022 in England and Wales, and will change on 2 October 2023 in Scotland and Northern Ireland.
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 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
What a tax check is
A tax check confirms that you’re registered for tax, if necessary. It will ask questions about how you pay any tax that may be due on income you earn from your licensed trade.
You must carry out the tax check yourself. You cannot ask a tax agent or adviser to do this on your behalf.
After you complete the tax check you’ll be given a 9-character code. This is your tax check code. You must give it to the licensing authority with your licence application — they will not be able to process your application without it.
Tax check codes expire after 120 days, so if you make a licence application for another licence after that time, you’ll need to carry out a new tax check for it.
If you’re a partner making a licence application on behalf of a partnership you must complete a tax check for yourself. Your licensing authority will tell you if any other partners also need to complete a tax check.
Applying for more than one licence
You can use one tax check code for more than one licence application if all the applications are for the same type of licence (for example, they are all for taxi driver licences but with different licensing authorities).
If you’re applying for different types of licence (for example, a private hire driver licence and a private hire vehicle operator licence) you must complete a tax check for each one.
Licence extension and expiry while waiting for a licence application decision
Your existing licence may be extended until a final decision whether to grant your licence application has been made (including a decision on appeal) if you are renewing:
- a scrap metal dealer licence issued in England or Wales
- a London Hackney Carriage driver licence
- licences issued in Scotland
If you do not give the licensing authority a valid tax check code your licence will expire on whichever of the following dates is the latest:
- 28 days after the licensing authority asked for your tax check code
- the date your licence expires
For temporary licences in Scotland, and do not give the licencing authority a valid tax check code, your licence will expire on whichever of the following dates is the latest:
- 7 days after the licencing authority asked for your tax check code
- the date your licence expires
What you’ll need
To carry out a tax check, you need:
- a Government Gateway user ID and password
- to know when you first got your licence
- the length of your most recent licence
- how you pay tax on the income you earn from your licensed trade
Complete a tax check
Check if there are any problems with this service.
If you cannot carry out an online tax check
If you’re unable to carry out a check online, you should contact:
- Income Tax: general enquiries if you’re an individual
- Corporation Tax: general enquiries if you’re a company
If the service is unavailable
You should tell the licensing authority at once. They will ask you to try to access the service for 5 days in a row.
The 5 days start the first time you try accessing the service after the licensing authority asked you to. If you are still unable to access the service and complete a tax check in those 5 days, you:
- do not need to carry out a tax check
- should tell the licensing authority you have been unable to complete one
The licensing authority will check that the service was unavailable before deciding whether to grant or refuse your licence application.