![]() Instead, the licensing authority (the body who issues your licence) will have to draw your attention to guidance on what you need to do to meet your tax obligations. You do not need to carry out a tax check if you are applying for a licence for the first time – for example, if you are just starting your business. ![]() What if I am applying for the licence for the first time? ![]() This applies even if you think that you do not need to send HMRC a tax return so that therefore you do not need to be registered for tax. ![]() You will need to carry out a tax check before you apply to renew your licence.
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