Sussex wrote:
Taxidriver11 wrote:
Having questioned the Licensing department on the subject it appears to be the case that question can be left blank of N/A written in its space, it’s not a requirement under the civic government act that you need to be driving to obtain a license so the licence cannot be refused on that basis, so if not driving no need for an UTR
This is from the Gov site.
https://www.gov.uk/government/publicati ... plicationsWhere the application is not a first-time application (a renewed application) the licensing body must, before considering the application, obtain confirmation from HMRC that the applicant has completed a tax check.
An applicant will carry out a tax check by providing information to enable HMRC to satisfy itself that the applicant has complied with an obligation to notify their chargeability to tax, where such an obligation applied. The check will be completed when HMRC is satisfied the applicant has provided all information requested.
Where a HMRC failure prevents the licensing body from meeting its requirement to obtain confirmation of the completion of a tax check, that requirement will cease to apply. HMRC will also have discretion to waive the requirement where an HMRC failure prevented the applicant completing their tax check.
In cases where the licensing body has been unable to obtain confirmation of completion of the tax check for 28 days other than because of an HMRC failure (for example, where an applicant refuses to complete a tax check and therefore HMRC cannot provide confirmation that they have completed one) amendments to section 17 of the Transport Act 1985 and paragraph 1 of Schedule 1 to the Scrap Metal Dealers Act 2013 will cause the extended licence to expire.The above is a bit of a muddle, but the bit that will cause problems is the 'must' wording on checks. In other words a check with HMRC must take place no matter what the circumstances are.
I guess all you can do is explain that your not intending to drive or register as self employed to HMRC and only want to hold the license as a back up, so no change to your taxability is required, however if your working on the side that might be enough to put you of should it raise any suspicious