Private hire operator licences

Tax check

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

  • applying to renew a licence you have previously held with usl 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.

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.

More information

  • HMRC has powers to obtain information from Licensing Authorities using ‘Schedule 23 to Finance Act 2011 (Data Gathering Powers) and Schedule 36 to Finance Act 2008 (Information and Inspection Powers), grants HMRC powers to obtain relevant information from third parties. This includes licensing bodies being required to provide information about licence applicants.’ 
  • More guidance about tax registration obligations can be found: