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Policy Paper Published 6 Jul 2021 HM Revenue & Customs ↗ View on GOV.UK

HMRC issue briefing: hidden economy conditionality

HMRC's strategy for tackling the hidden economy - taxis, private hire vehicles and scrap metal dealers - by making licence renewals conditional on tax checks.

▤ Verbatim text from source document

From April 2022, the renewal of licences to drive taxis and private hire vehicles as well as to deal in scrap metal will only be given if the person applying can show they have completed a tax check with HMRC. As decisions on applications for these licences are conditional on the tax check, this is known as ‘tax conditionality’.

In this issue briefing you can read about:

  • HMRC’s strategy for tackling the hidden economy
  • how conditionality will work
  • support for HMRC’s customers
  • consultations on using conditionality to tackle the hidden economy