The Finance Act 2021, Schedule 33 (Licensing Authorities: Tax Information) Regulations 2022

EXPLANATORY NOTE

(This note is not part of the Regulations)

The Regulations, with effect from 4th April 2022, make administrative provision for the purposes of Schedule 33 to the Finance Act 2021 (c. 26) (“the Schedule”).

The Schedule requires licensing authorities to take certain steps prior to considering applications for certain authorisations.

Regulation 2 applies where an applicant who is making a first-time application for authorisation confirms to the licensing authority that they are aware of the contents of the relevant HMRC guidance. It specifies when that confirmation is to be regarded as having been obtained by the licensing authority from the applicant.

Regulations 3 and 4 apply where an applicant who is making a renewed application undertakes the tax check which is required before the licensing authority may consider the application.

Regulation 3 makes provision as to how the tax check is to be undertaken. It provides that HMRC are to indicate that they are satisfied of having received all of the information requested from the applicant (including, in certain cases, a confirmation) by giving the applicant a code, and makes provision as to how this code is to be given. It also makes provision as to when information forming part of the tax check is to be regarded as having been received by HMRC and as to when the code is to be regarded as having been given by HMRC.

Regulation 4 makes provision as to how HMRC’s confirmation that an applicant has undertaken the tax check is to be requested by and given to the licensing authority and as to when that confirmation is to be regarded as having been obtained.

A Tax Information and Impact Note covering this instrument was published on 3 March 2021 alongside the Budget confirmation that the government would legislate for conditionality in Finance Bill 2021 and is available on the website at http://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins. It remains an accurate summary of the impacts that apply to this instrument.