Tax requirements if you're applying for a scrap metal dealers licence after 4 April 2022.
From 4 April 2022 there are new tax requirements if you're applying for a scrap metal dealers licence.
You must give us a tax check code if you're:
- applying for a licence you've previously held with Bristol City Council or another licensing authority, and that licence is currently valid
- applying for a licence that was valid within the last year
You will not need to provide a tax check if you're:
- applying for a licence you've not held before, or
- applying for a licence you've not held in the past year
However, you'll be required to fill in the declaration on the application form stating that you're aware of your tax responsibilities.
Complete a tax check
To complete a tax check, you'll need a Government Gateway account. If you do not have one, you can set one up when you start the check.
You'll also need to know how you pay tax on the income you earn from your licensed trade.
Complete a tax check on GOV.UK
When you've completed the tax check, you'll get a 9-character code.
When you have your tax check code
When applying to renew your licence, you must fill in the document Tax Conditionality Form (83 KB) and email it to licensing@bristol.gov.uk
If you apply for a licence where a tax check is needed, we will not be able to issue a licence until you provide us with a valid tax check code.
You'll need to provide a tax check code that:
- is less than 120 days old, and
- is for the same type of licence that you're applying for
We'll only receive confirmation from HMRC that you've completed the tax check. We will not have access to information about your tax affairs.