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

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Tax check service for scrap metal dealer licence available online

Those applying to renew a scrap metal dealer licence from the 4th April 2022 will need to complete a tax check to confirm their tax registration.

 

Tax check service for scrap metal dealer licence available online f

To complete a tax check to renew a taxi, private hire or scrap metal licence, or to apply for the same type of licence with a different licensing authority, an online service is now available.

If you are unaware, from 4 April 2022, the rules are changing if you’re applying for a licence for any of the following:

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

If you’re an individual, company or any type of partnership you must complete a tax check if you’re:

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

You will not need to complete a tax check and you should follow the confirm your tax responsibilities guidance if you have:

  • never held a licence of the same type before
  • had a licence of the same type that ceased to be valid a year or more before making this application

What is a tax check?

A tax check confirms that you’re registered for tax, if necessary.

After you complete the tax check you’ll be given a code. You must give it to the licensing authority with your licence application — they will not be able to process your application without it.

Tax check codes expire after 120 days, so if you make a licence application for another licence after that time you’ll need to carry out a new tax check for it.

If you’re a partner making a licence application on behalf of a partnership you must complete a tax check for yourself. Your licensing authority will tell you if any other partners also need to complete a tax check.

You can contact HMRC if you notice your records need to be updated during the check.

Applying for more than one licence

You can use one tax check code for more than one licence application, as long as all the applications are for the same type of licence (for example, they are all for taxi driver licences but with different licensing authorities).

If you’re applying for different types of licence (for example, a private hire driver licence and a private hire vehicle operator licence) you must complete a tax check for each one.

Renewing London Hackney Carriage driver and scrap metal dealer licences

Your existing licence may be extended until a final decision on whether to grant your licence application has been made (including a decision on appeal).

However, if you do not give the licensing authority a valid tax check code your licence will expire on whichever of the following dates is the latest:

  • 28 days after the licensing authority asked for your tax check code
  • the date your licence expires

What you’ll need

To carry out a tax check, you need a Government Gateway user ID and password. If you do not have a user ID, you can create one when you start the check.

You’ll also need to know:

  • when you first got your licence
  • the length of your most recent licence
  • how you pay tax on the income you earn from your licensed trade

You will not be able to complete the tax check if the information you give about your tax affairs does not match HMRC’s records.

Tax check service for scrap metal dealer licence available online p

Complete a tax check here

If you’re unable to carry out a check online, you should contact:

If the service is unavailable

You should tell the licensing authority at once. They will ask you to try to access the service for 5 days in a row.

The 5 days start the first time you try accessing the service after the licensing authority asked you to. If you are still unable to access the service and complete a tax check in those 5 days, you:

  • do not need to carry out a tax check
  • should tell the licensing authority you have been unable to complete one

The licensing authority will check that the service was unavailable before deciding whether to grant or refuse your licence application.

Complete a tax check here

For further information go to www.gov.uk

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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.