Tax requirements for taxi and private hire drivers and operators, who needs to provide a tax check, how to complete a tax check.

There are 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'll 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'll 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'll need to provide your tax check code as part of your application.

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'll need to provide a tax check code that is less than 120 days old if you're applying for a Hackney Carriage Driver Licence and Private Hire Driver Licence. You can use the same tax check for both provided it's in date.

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.