IN THE NEWS TAXI/PH LICENCE APPLICATION CHANGES FROM APRIL 2022
The government legislated in the Finance Act 2021 to apply HMRC Tax Conditionality to licence applica- tions for taxi/PH drivers and PHV operators. The legislation will come into effect on 4 April 2022 in England and Wales and places new obligations on licence applicants to complete a tax check, and on licensing bodies to con- firm that an applicant has completed a tax check, before making a decision on the application.
What you will need to do to meet new rules if you’re applying for a taxi or PH licence on or after 4 April 2022. The rules are changing if you’re an individual, company or any partner- ship 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’re: • 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 licens- ing authority
You must carry out the tax check your- self. 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. 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 the licensing authority, so they can confirm you have carried out a tax check.
WARNING: You will not be granted a licence if you do not give a tax check code to your licensing authority.
In line with the government’s tax consultation framework, HMRC has recently published draft regulations for technical consultation which contain administrative details about how the tax check process will operate; in particular, how certain actions must be carried out and when certain actions take place. The draft regulations can be viewed here:
https://bit.ly/2XRJ7iY The technical consultation is open until 18 November 2021. The purpose of the consultation is to make sure that the regulations will work as intended. If you wish to comment on that, email:
isbc.compliancepolicy@
hmrc.gov.uk
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NOVEMBER 2021
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