HMRC Tax Checks

Becoming a new Scrap Metal Collector or Scrap Metal Site

When applying to become a Scrap Metal Collector or Scrap Metal Site for the first time you need to confirm to us that you are aware of your tax responsibilities.  This is also the case if you have already held one of these licence types but it has not been valid for a year or more.  Confirmation that you understand your tax responsibilities is contained in the Breckland Council application form.Further guidance can be found on the HMRC website (opens new window).

If you do not confirm you are aware of the guidance, Breckland Council will not be able to grant you a Licence.

Renewing a Scrap Metal Collector or Scrap Metal Site Licence 

When applying to renew your Scrap Metal Collector or Scrap Metal Site Licence you will need to provide us with a HMRC tax check code.  This is to ensure you are registered with the HMRC for tax purposes, if necessary.  The tax check code is valid for 120 days.  This code can be added to the Breckland Council application form in the relevant section.

You will need to register for a Government Gateway user ID and password if you don't already have one.  You will also need to know the following information:

• when your very first licence was granted
• the length of your most recent licence
• how you pay tax on the income you earn from your licensed trade.

You will not be able to complete the tax check if the information you give about your tax affairs does not match HMRC's records.

Further guidance can be found on the HMRC website (opens new window).

If you do not provide a HMRC check code before the expiry of your licence, Breckland Council will not be able to issue you with a new Licence.