HMRC is developing the system for tax checks that will apply to renewals of taxi driver and scrap metal site licences, among others, in England and Wales. The check will be integrated into the licencing application and agents will not be able to complete it on behalf of clients.

From April 2022, the renewal of certain licences in the transport and scrap metal sectors will require the applicant to complete a tax check with HMRC. When renewing their licences, applicants will need to complete a basic online check to confirm they are registered for tax if they need to be.

See: Some transport licence renewals to include a tax check | ICAEW