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HMRC has published information on Gov.UK to help licensees and licensing bodies to prepare for new tax checks that were introduced in Schedule 33 of Finance Act 2021.
A new addition to the checks that licensing bodies already have in place, and it will need to be completed when people are renewing their licences to:
- drive taxis or private hire vehicles
- operate private hire vehicle businesses
- deal in scrap metal.
The changes will apply in England and Wales from April 2022.
HMRC have also published on Gov.UK a toolkit of materials to help stakeholders to communicate what the tax check is and why we are doing it. Thanks very much for your comments and support with the development of this toolkit.