Taxi drivers face tax checks to renew licence

Changes to the licensing rules for taxi drivers will add a requirement to check their tax compliance before issuing new licenses in a bid to tackle tax evasion from 2022

HMRC has issued guidance on how the tax checks, known as conditionality, will work from April 2022 for licence applications initially in England and Wales. There are plans to extend the rules to Scotland and Northern Ireland from 2023.

HMRC believes that taxi drivers and scrap metal dealers are often part of the hidden economy, operating outside the tax regime, and has indicated that the scheme is likely to be extended in the future to cover more sectors.

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