An individual, company or partnership must complete a tax check when:

• renewing a licence
• applying for the same type of licence you previously held, which ceased to be valid less than a year ago
• applying for the same type of licence you already hold with another licensing authority (for example, a mobile collector’s licence)

Applicants who are applying for a licence for the first time, or who have already held a licence but that has not been valid for a year or more will not need to complete a tax check and should instead follow the ‘confirm your tax responsibilities’ guidance.