The rules for completing a tax check changed on 4 April 2022 in England and Wales, and will change on 2 October 2023 in Scotland and Northern Ireland.

The HMRC has updated the tax conditionality guidance to incorporate Scotland and Northern Ireland.

Applicants

First time: https://www.gov.uk/guidance/confirm-your-tax-responsibilities-when-applying-for-a-taxi-private-hire-or-scrap-metal-licence

Renewal: https://www.gov.uk/guidance/complete-a-tax-check-for-a-taxi-private-hire-or-scrap-metal-licence

Licensing bodies

First time: https://www.gov.uk/guidance/confirm-an-applicants-tax-responsibilities-for-taxi-private-hire-or-scrap-metal-licence-applications

Renewal: https://www.gov.uk/guidance/confirm-a-tax-check-for-taxi-private-hire-or-scrap-metal-licence-applications

The toolkit of materials has also been updated to help stakeholders communicate what the tax check is and why we are doing it with their audiences. The toolkit includes a factsheet (in several languages), a draft article/blog and social media assets.