Essential information for end of life vehicle dismantling, depollution and recycling

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Changes to scrap metal licence applications from April 2022

HM Revenue & Customs (HMRC) has made changes for scrap metal licence applications, effective on the 4th April 2022.

 

Changes to scrap metal licence applications from April 2022 f

According to the Government site, here’s what’s changing – the rules are changing if you’re an individual, company or any type of partnership applying for a licence for a:

  • taxi driver
  • private hire driver
  • private hire vehicle operator
  • scrap metal site
  • scrap metal collector

If you make an application on or after 4 April 2022 you’ll need to complete a tax check if you’re:

  • renewing a licence
  • applying for the same type of licence you previously held, that ceased being valid less than a year ago
  • applying for the same type of licence you already hold with another licensing authority

You must carry out the tax check yourself. You cannot ask a tax agent or adviser to do this on your behalf.

The tax check will ask questions about how you pay any tax that may be due on income you earn from your licensed trade.

After you have completed the tax check you will be given a 9-character tax check code.

You will need to give the code on your application to the licensing authority, so they can confirm you have carried out a tax check.

You will not be granted a licence if you do not give a tax check code to your licensing authority.

Guidance about how to complete a tax check will be published in January 2022.

What you should do before April 2022

Get a Government Gateway user ID and password

You will need a Government Gateway user ID and password to complete a tax check, so you should make sure you have one before you need to make your licence application.

If you do not have a user ID, you can create one by registering for HMRC online services.

Check your HMRC records are up to date

You can check your details are up to date when you get a Government Gateway user ID, or by signing in to HMRC Online Services.

If your details need updating, you can tell us about a change to your:

Find out if you must pay tax on your earnings from your licensed trade if you’re not already registered with HMRC

Check if you:

If you only pay tax through PAYE you do not need to check your records.

Source www.gov.uk/guidance

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Owain Griffiths

Owain Griffiths

Head of Circular Economy at Volvo Cars

Owain joined Volvo Cars in June 2021 to lead Circular Economy in the Global Sustainability Team. The company has committed to being a circular business by 2040 and has financial, recycled content and CO2 based targets for 2025, all of which Owain is working across the company to make happen. Owain previously worked for circular economy consultancy Oakdene Hollins where he advised businesses on evidence led circular economy implementation. 

Turning into a circular business and the importance of vehicle reuse and recycling.

The presentation will cover the work Volvo Cars is doing to achieve 2025 but mainly focus on the transformational work towards 2040 and the business and value chain changes being considered. Attention will be paid to the way vehicles are being dealt with at the end of life and the complexities of closing material and component loops. Opportunities and challenges which Volvo Cars is facing will be presented including engagement with 3rd parties and increasing pressure from stakeholders.

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e2e Total Loss Vehicle Management [e2e] is the UK’s only salvage and automotive recycling network with nationwide, environmentally compliant sites delivering performance resilience and service reliability to the insurance and fleet markets.  The network’s online salvage auction www.salvagemarket.co.uk drives strong salvage resale values and faster sales.  e2e’s salvage clients have access to the network’s stocks of over 5 million quality graded, warranty assured reclaimed parts. 

The power of the network model means e2e has the ability to influence industry standards and is committed to continually raising the bar whilst redefining the role and perceived value of the salvage operator.  Network members adhere to robust service level agreements, against which they are audited, in order to ensure performance consistency and a market leading customer experience.  

The salvage and recycling operating environment is evolving rapidly, and e2e is anticipating, listening and responding to changing market needs.  Regulatory compliance, ESG, reclaimed parts, customer experience, EVs, new vehicle technologies, data and reputation risk are just some of many considerations linked to the procurement of salvage services.  e2e will drive further added value to clients and members through the adoption and application of emerging technologies, continuing to differentiate its proposition and position salvage services as a professional partnership. 

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