Policy paper

New tax checks on licence renewal applications

This measure introduces a new tax check for applications to renew some licenses. This will address part of the hidden economy. The hidden economy is sources of taxable income that have not been declared to HMRC.

• From: HM Revenue & Customs
• Published: 21 July 2020

Documents

New tax checks on licence renewal applications

HTML

Draft legislation

PDF, 98.6 KB, 8 pages

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Explanatory note

PDF, 135 KB, 5 pages

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Details

The tax check will apply to renewed applications in England and Wales for licenses to:

• drive a taxi and private hire vehicle
• operate a private hire vehicle business
• carry on the business of a scrap metal dealer on a site
• carry on business as a mobile collector of scrap metal

Published 21 July 2020