Before you start
Your application must show that you are a suitable person to carry on business as a scrap metal dealer.
In the case of a partnership, we assess the suitability of each partner. In the case of a company, we assess the suitability of any directors, company secretaries, or shadow directors. In these cases, you must provide a Basic Disclosure Certificate for all these people. Submit it with the application form.
From 4 April, HMRC wants you to provide us with a tax code to show that you are properly registered for tax. This will apply when -
- renewing a licence
- applying for the same type of licence you previously held, that ceased being valid less than a year ago
- applying for the same type of licence you already hold with another licensing authority
You must carry out the tax check yourself. You cannot ask a tax agent or advisor to do this on your behalf. The tax check will ask questions about how you pay any tax that may be due on income you earn from your licensed trade. To completer this tax check, you must register for HMRC online services (opens in new window).
After you have completed the tax check you will be given a 9-character tax check code. You will need to give the code on your application to the licensing authority. This is so we can confirm you have carried out a tax check. You will not be granted a licence if you do not give a tax check code when applying. Personal tax information will not be disclosed to us by HMRC.
If you are a first-time applicant and the above does not apply to you, you must sign a disclosure to state that you are aware of your tax obligations. This is so no tax code will be required at this stage.
If you carry waste as part of your business, it is a legal requirement to register as a waste carrier (opens in new window).