Hire Vehicle Driver - Tax Responsibilities
You must complete a tax check to renew a taxi or private hire driver licence, or to apply for the same type of licence with a different Licensing Authority. New driver licence applicants must confirm that they are aware of their tax responsibilities.
New Driver Licence Applicants -Tax Responsibilities- Declaration
If you are a driver licence applicant who is applying for a driver licence for the first time (or you have already held a driver licence - but it has not been valid for over a year) then you will need to confirm that you are aware of your tax responsibilities. Such licence applications will not be accepted by this Authority until you have confirmed in writing that you aware of the tax responsibilities.
With this in mind, you are directed to the following GOV.UK website addresses for HMRC guidance about tax registration obligations:
PAYE information:
www.gov.uk/income-tax/how-you-pay-income-tax
Registering for Self-Assessment:
www.gov.uk/register-for-self-assessment
Corporation Tax information:
Once you have accessed and read the relevant information on the above webpages you will need to complete a declaration stating: I confirm that I am aware of the content of HMRC guidance relating to my tax registration obligations.
Driver Licence Renewal Applicants - Tax Check Code
You will need to complete a tax check when you apply to renew a driver licence.
How to Obtain a Tax Check Code
You obtain the tax check code from the following webpage:
https://www.gov.uk/guidance/complete-a-tax-check-for-a-taxi-private-hire-or-scrap-metal-licence
You must carry out the tax check yourself. 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 from your licensed trade.
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 licence renewal application to the Licensing Team, so that we can confirm you have carried out a tax check. The licence renewal application will not be accepted without the code.
What You Will Need
To carry out a tax check, you need a Government Gateway user ID and password. If you do not have a user ID, you can create one when you start the check. You will also need to know:
· when you first got your driver licence.
· the length of your most recent licence.
· how you pay tax on the income you earn from your licensed trade.
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.