Tax conditionality for taxi and private hire drivers
You will need to complete a simple tax check to renew a taxi driver, private hire or scrap metal licence, or when you apply for the same type of licence with a different licensing authority.
This service has been created so that everyone pays the tax they should, creating a level playing field for the majority of people that comply. The check should take a few minutes every few years and confirm that you are correctly registered for tax.
You will need to complete a tax check when you apply or renew your licence as a:
- driver of a taxi (hackney carriage)
- driver of a private hire vehicle (and dual licences)
- private hire vehicle operator
Please read the government's tax check factsheet to understand what is required, as this will apply to all renewals and new applicants.
I am a new applicant, do I need to complete a tax check?
If you are a new applicant, 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 ceased to be valid a year or more before making this application
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
- You can contact HMRC if you notice your records need to be updated during the check.
If the online checking system is unavailable, you should tell us. HMRC advise that licensees continue to try to access the service for five days in a row. The five 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 five days, you:
- do not need to carry out a tax check
- should tell the licensing authority you have been unable to complete one
I need to tell HMRC when I first got my licence, where can I find this information?
Please email licensing@cheltenham.gov.uk or call 01242 264135.
Where can I find more information?
The HMRC has published further informatIon on gov.uk.