Legislation – Finance Act 2021

“authorisation” means an authorisation mentioned in the first column of the table in sub-paragraph (2);

“authorised activity” means the activity authorised by an authorisation (described, for ease of reference, in the second column of the table);

“licensing authority” means the person who grants an authorisation (described, for ease of reference, in the third column of the table);

references to the “category” of an authorisation or authorised activity are to the category assigned to it in the fourth column of the table.

an individual or company applies to a licensing authority for an authorisation, and

the application is a first-time application.

drawn the applicant’s attention to such guidance relating to tax compliance as is for the time being specified for the purposes of this paragraph by the HMRC Commissioners,

obtained confirmation from the applicant that the applicant is aware of the contents of that guidance, and

has not previously been granted a relevant authorisation, or

has previously been granted a relevant authorisation, but no relevant authorisation has been in effect in relation to the person for a period of one year ending with the date on which the application is made.

it is the authorisation to which the application in question relates, or

it is in the same category as that authorisation.

an individual or company applies to a licensing authority for an authorisation, and

the application is not a first-time application.

requested confirmation from HMRC that the applicant has, within the required period, completed a tax check in relation to the authorised activity in question, and

obtained that confirmation from HMRC.

enabling tax checks to be undertaken by persons who have applied, or who propose to apply, for an authorisation, and

enabling licensing authorities to make, and HMRC to respond to, requests under paragraph 3(2)(a) (requests for confirmation of completed tax check).

giving HMRC such information as HMRC may reasonably request in order to be satisfied that the person has complied with any obligation of the person to give a notice of liability in respect of the relevant period,

if the person has delivered a tax return to HMRC in respect of the relevant period, confirming to HMRC whether or not the return included information relating to relevant authorised activity income, and

giving HMRC such information as HMRC may reasonably request in order to assess the effectiveness of this Schedule in improving the tax compliance of persons carrying on authorised activities.

the person’s name and other information enabling the person to be identified (such as an individual’s or company’s Unique Taxpayer Reference, an individual’s date of birth or national insurance number, or a company’s registered number);

the authorised activity in respect of which the person has applied, or proposes to apply, for authorisation (“the authorised activity”);

information about the person’s existing or previous authorisations in respect of the authorised activity or authorised activities in the same category as that activity (such as length or date of expiry).

at any time after the application is made, the licensing authority requests the applicant to give it further information for the purpose of enabling it to make a request, or make a further request, under paragraph 3(2)(a) (request for confirmation of completed tax check) in relation to the application,

the licensing authority verifies, in accordance with arrangements made pursuant to paragraph 4(2), the information notified to the licensing authority under paragraph (b).

as a result, the licensing authority is prevented from making a request under paragraph 3(2)(a) (request for confirmation of completed tax check) in relation to the application that it would otherwise have made in that period.

may use it only for the purpose of complying with this Schedule, and

may not further disclose it without the consent of the HMRC Commissioners (which may be general or specific).

a person discloses information in contravention of sub-paragraph (3)(b), and

the information relates to a person whose identity is specified in, or can be deduced from, the disclosure,

the form or manner in which any information may or must be requested, or given, for the purposes of this Schedule;

when any information is to be regarded for the purposes of this Schedule as having been requested, given or obtained;

the retention or copying of any information obtained by a licensing authority (or anyone acting on its behalf) under this Schedule.

the confirmation mentioned in paragraph 2(2)(b), 3(2) or 5(1)(b), and

the indication mentioned in paragraph 5(3).

make provision which applies generally or only for specified cases or purposes;

make different provision for different cases or purposes;

include incidental, consequential, transitional or transitory provision;

confer a discretion on HMRC.

paragraph 3(4) (length of period after which tax check expires);

sub-paragraphs (i) and (ii) of paragraph 6(2)(b) (length of period throughout which HMRC systems must be unavailable to applicant for waiver of requirement for tax check);

sub-paragraphs (i) and (ii) of paragraph 6(3)(a) (length of period throughout which HMRC systems must be unavailable to licensing authority for waiver of requirement for tax check).

the reference to the applicant in paragraph 2(3) (meaning of “first- time” application) is to the partnership;

any other reference in this Schedule to the applicant is to the individual or company who makes the application.

“partnership” includes a limited liability partnership that is carrying on a business with a view to profit, and

“partner” includes a member of such a body.