'Tax Conditionality' requirements introduced by HMRC (His Majesty's Revenue and Customs) apply to these Licences:
From Monday 2 October 2023.
This is a national requirement and was not made by West Dunbartonshire Council. These rules already applied in England and Wales and are now being extended to Scotland and Northern Ireland.
You should note that the requirements are different:
The rules mean you must confirm to the Council that you're aware of your tax responsibilities if you’re applying for a licence for the first time (or your last licence expired a year or more ago).
You can get more information on the HMRC website:
If you don't not need to complete a Tax Check you should read HMRC guidance about tax registration obligations on:
In order to complete your Tax Check on the HMRC you will require:
The Council will use the Tax Check Reference Code to confirm that the Tax Check has taken place.
It is important to note that the Council:
You can get advice about applying for a Tax Check on the HMRC website:
The same rules apply if you are:
You can get advice on Tax Checks from the HMRC website:
HMRC powers in relation to obtaining information from the Council (when acting as the licensing authority)
Schedule 23 to Finance Act 2011 (Data Gathering Powers) and Schedule 36 to Finance Act 2008 (Information and Inspection Powers), grant HMRC powers to obtain relevant information from third parties. This includes licensing bodies being required to provide information about licence applicants.
Please note that the Council does not deal with questions of how much tax you should pay or what allowances or reliefs you might be entitled to. If you have any questions about your tax affairs you should contact HMRC. The Council will only be asking for the tax code that you obtain from HMRC.