Tax conditionality for private hire operators
HMRC is introducing a simple tax check from 4 April 2022 that will take place when people renew their licences to drive taxis, drive and operate private hire vehicles, or deal in scrap metal. It will be supported by a new digital service that HMRC is developing.
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. HMRC is working with industry bodies to make this as straightforward as possible. The check should take a few minutes every few years and confirm that someone is 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 this tax check factsheet to understand what is required, as this will apply to all renewals and new applicants.