HMRC tax conditionality changes from April 2022

Please see below important information from the HMRC regarding the upcoming changes around tax conditionality.

These changes are being implemented in April 2022 and renewals cannot be accepted without the tax check code.

This week 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.

As we have previously discussed this will be 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. 

We 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.

We hope that you find these materials useful and that you will consider using them within your own channels to help us to communicate about the tax check to relevant audiences. It includes a factsheet for licensees, a draft article/blog and social media assets.

I do hope that you find these materials of use and that you will let us have your feedback on them via the survey. 

With thanks,

HMRC