Tackling the Hidden Economy – Conditionality

HMRC is looking at introducing conditionality as a means to combat tax avoidance. This means that anyone applying for certain licenses must show the licensing authority that they are properly registered for tax. Last year HMRC consultated on a suggestion it might be applied to sharing economy accommodation, now HMRC is undertaking a follow-up consultation on how it might apply to HMOs and taxi licensing, which may be of interest to some members. 
Here's the link to the consultation which is open until 2nd March 2018 
 
https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/665924/Tackling_the_hidden_economy_-_public_sector_licensing.pdf