Tax Check Code

The UK Government has established new tax requirements for applications of particular licences across the UK. The rules for completing a tax check changed on 2 October 2023 in Scotland.

HMRC have created a useful factsheet.

The table below details when a tax check should be carried out by an applicant prior to lodging an application and when confirmation of being aware of the HMRC guidance relating to tax checks is sufficient.

Renewals

Please note that all renewal applications require the applicant to provide a 9-digit tax code on the application form. Renewal applications will not be accepted by the Licensing Authority without an applicant's 9 character tax code provided by HMRC. The tax code provided from HMRC is valid for 120 days so please ensure when submitting a renewal application that a valid tax code is provided on the application.

To complete a tax check, visit the tax check for licence webpage.

New Applications

For most applications, an applicant will be required to confirm they are aware of their HMRC tax obligations when submitting an application however, there may be circumstances (see table below) when a 9 character tax code will be required.

To find out more information about your tax registration obligations visit the following web pages: ·

• Confirm your tax responsibilities when applying for a taxi, private hire 
• Register for Self Assessment
• How to pay income tax