Some self-employed taxi drivers can calculate the year’s tax correctly and still be surprised by the amount HMRC requests in January. The apparent extra bill is often a payment towards the next tax year. Payments on account are advance Self Assessment payments. They are usually based on the previous year’s liability and divided into two instalments. The first is due on 31 January, alongside any balancing payment for the tax year already completed. The second is due on 31 July

A seven-seat vehicle does not automatically become a seven-passenger taxi. The number in a manufacturer’s brochure, the V5C and the taxi licence can describe different things. The V5C records the vehicle’s seating capacity. The Department for Transport says the licensing authority remains responsible for deciding how many passengers a taxi or private hire vehicle may carry. A council may approve fewer passengers in the interests of convenience and comfort. The operative figur

Image credit: Merseyside Police Merseyside Police said a private hire vehicle was stopped after it was seen driving erratically on the M62, and the driver’s taxi licence was suspended. The Roads Policing Unit said the vehicle was seen tailgating, weaving between lanes and travelling at excess speed, with a marked police car behind it. Officers stopped the vehicle and reported the driver, who Merseyside Police said had their taxi licence suspended. The force did not give furth