New Tax Conditionality Requirements
From 4 April 2022 applicants for taxi or private hire licences must show they are aware of their tax responsibilities if a brand new applicant...
or complete a tax check where they are renewing an existing licence or applying for an additional licence with another authority.
The Government guidance can be found here for renewal applications:
You must complete a tax check to renew a taxi driver, private hire driver or private hire operator licence, or to apply for the same type of licence with a different licensing authority.
For new applications:
You must confirm you are aware of your tax responsibilities when you apply for a taxi driver, private hire driver or private hire operator licence for the first time.