From 4 April 2022, there will be a small addition to the checks licensing bodies already have in place. You’ll need to complete a tax check with HM Revenue and Customs (HMRC) when you renew your licence to:
What you need to do will depend on whether you’re applying for a licence for the first time or whether you’re making a subsequent application, such as renewing a licence.
If you are applying for a licence for the first time, you will not need to complete the tax check. However, we will ask you to read HMRC guidance on what you need to do to be properly registered for tax in the future and you’ll need to sign a declaration to confirm you have done this.
The HMRC website provides information in relation to tax responsibilities for individuals and companies such as Self-Assessment, Income Tax, National Insurance Contributions, VAT, corporation Tax and PAYE for employers.
Please follow the below link to access government guidance in relation to tax responsibilities.
www.gov.uk/government/organisations/hm-revenue-customs
Once you have read through this information you are required to sign the below declaration form and submit it to the Licensing Authority as part of your application.
Tax conditionality information and declaration form
From 4 April 2022, if you renew or apply for a subsequent licence under a different licensing authority area, you’ll have to do a tax check. You’ll be able to do this online through a digital service.
You’ll need to complete a tax check if you’re:
You must carry out the tax check yourself. You cannot ask a tax agent or adviser to do this on your behalf.
The tax check will ask questions about how you pay any tax that may be due on income you earn from your licensed trade. After you have completed the tax check you will be given a 9-character tax check code.
You will need to give the code on your application to the licensing authority, so we can confirm you have carried out a tax check.
You will not be granted a licence if you do not give a tax check code to the licensing authority.
Get a Government Gateway user ID and password.
You will need a Government Gateway user ID and password to complete a tax check, so you should make sure you have one before you need to make your licence application.
If you do not have a user ID, you can create one by registering for HMRC online services.
Check your HMRC records are up to date.
You can check your details are up to date when you get a Government Gateway user ID, or by signing in to HMRC Online Services.
Contact the team directly on 01773 570222 or email licensing@ambervalley.gov.uk
