HMRC has published information to assist licensees and licensing bodies in their preparations for the tax checks introduced as a result of Schedule 33 of Finance Act 2021. The tax check service for licence applicants to do their tax check has been open since 7 March 2022. The changes apply in England and Wales from April 2022.
HMRC has made the tax check service available so that applicants who need to renew their licences on, or shortly after, 4 April can get their tax check code in good time. The tax check confirmation service for licensing bodies will be available as planned on 4 April 2022.
Guidance is available to help licensees and licensing bodies prepare for and to complete the new tax checks. If applicants are unable to complete the tax check online they can get help from HMRC - for example if they need information in a different format or need help filling in forms.
These new checks are in addition to the checks that licensing bodies already have in place and will need to be completed when people are renewing their licences to:
- drive taxis or private hire vehicles; or
- ·operate private hire vehicle businesses; or
- deal in scrap metal.
HMRC has also published a toolkit of materials to help stakeholders communicate what the tax check is and why it is being introduced. This includes a factsheet for licensees, a draft article/blog and social media assets.
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