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Tax conditionality checks for taxi and private hire driver and operators

Tax conditionality checks for taxi and private hire driver and operators

Tax requirements if you're applying for a license after 4 April 2022, who needs to provide a tax check, how to complete a tax check.

From 4 April 2022 there will be new tax requirements if you’re applying for a licence for a:

  • hackney carriage driver
  • private hire driver
  • private hire operator

You must give us a tax check code if you’re:

  • applying for a licence you have previously held with Bristol City Council or another licensing authority, and that licence is currently valid
  • applying for a licence that was valid within the last year 

You will not need to provide a tax check if you’re applying for a licence you’ve not held before, or not held in the past year.

However, you will be required to complete the declaration on the application form stating that you're aware of your tax responsibilities.

Complete a tax check

To complete a tax check you will need a Government Gateway account. If you do not have one you can set one up when you start the check.

You will also need to know how you pay tax on the income you earn from your licensed trade.

Complete a tax check on GOV.UK

When you’ve completed the tax check, you’ll get a 9-character code. 

When you have your tax check code

When applying to renew your licence, you must fill in the Tax Conditionality Declaration (word doc, 84KB) (opens new window) and email it to licensing@bristol.gov.uk

If you apply for a licence where a tax check is needed, we will not be able to issue a licence until you provide us with a valid tax check code. 

You will need us to provide a tax check code that is less than 120 days old and is for the same type of licence which you are applying for.

Each licence type requires a separate tax code. If you hold both a Hackney Carriage Drivers Licence, and Private Hire Drivers Licence, you will need to provide a tax check code for each.

We will only receive confirmation from HMRC that you’ve completed the tax check. We will not have access to information about your tax affairs.