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Hidden Economy Conditionality: Scotland & Northern Ireland Update Published Date: 31/05/2023

The rules for completing a tax check changed on 4 April 2022 in England and Wales, and will change on 2 October 2023 in Scotland and Northern Ireland.

The HMRC has updated the tax conditionality guidance to incorporate Scotland and Northern Ireland.


First time:


Licensing bodies

First time:


The toolkit of materials has also been updated to help stakeholders communicate what the tax check is and why we are doing it with their audiences. The toolkit includes a factsheet (in several languages), a draft article/blog and social media assets.