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HMRC issues guidance for licensing authorities on licence applications and tax

HM Revenue and Customs has issued guidance for licensing authorities on what they should do to meet new rules in relation to tax when reviewing taxi, private hire and scrap metal licence applications on or after 4 April 2022.

The guidance covers:

  • What is changing
  • When you will need to confirm an applicant is aware of their tax responsibilities
  • When you will need to confirm an applicant has completed a tax check
  • What you should do before April 2022

The guidance can be viewed here.

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