Uber Driver Tax Return: The Complete UK Guide

Driving for Uber, Bolt, or a similar platform makes you self-employed in the eyes of HMRC, even though the app handles your bookings and payments. That means the responsibility for registering, tracking your income and expenses, and filing a tax return sits with you. Here is what that actually involves.

Key takeaways

• Register for Self Assessment as soon as you start driving — the deadline is 5 October after the tax year you started.
• Track every trip-related expense, not just fuel.
• Choose simplified mileage or actual costs for your vehicle, and stay consistent.
• File and pay by 31 January to avoid automatic penalties.
• Set money aside monthly — Income Tax and National Insurance are not deducted automatically.

Step 1: Register for Self Assessment

You must tell HMRC you are self-employed and register for Self Assessment. The deadline is 5 October following the end of the tax year in which you started driving — for example, if you started driving in July 2026 (within the 2026/27 tax year), you must register by 5 October 2027. HMRC will then issue you a Unique Taxpayer Reference (UTR), which you need to file your return.

Step 2: Track your income and expenses

Uber and similar platforms provide a tax summary, but it is worth keeping your own running record throughout the year rather than reconstructing it at deadline time. Common allowable expenses for drivers include:

• Fuel, servicing, insurance, and repairs (or simplified mileage instead — see below)
• The platform's service fees and commission
• PCO licence and vehicle hire costs, where applicable
• Phone costs for the business-use portion
• Car cleaning and valeting related to driving

Only the business-use portion of mixed-use costs is deductible — if you use your phone 60% for driving and 40% personally, you can only claim 60% of the cost.

Step 3: Choose simplified mileage or actual costs

For your vehicle specifically, you choose between simplified mileage (a flat rate per business mile, currently 45p for the first 10,000 miles and 25p after that in a tax year, for cars) or claiming a proportion of your actual running costs. Simplified mileage is easier to record — just log business miles. Actual costs need detailed records of every running expense and the business-use percentage, but can be worth more for some vehicles. Whichever you choose for a given vehicle, you generally need to stick with it while you own it.

Step 4: File and pay by 31 January

The online Self Assessment return, your balancing payment for the tax year just ended, and your first payment on account for the current year are all due by 31 January. Missing this deadline triggers an automatic penalty even if you end up owing no tax, plus interest on anything paid late.

Worked example (illustrative)

"Priya", an illustrative example, drives for Uber and earns £32,000 in gross fares over the tax year. After deducting the platform's commission, fuel, insurance, and other allowable expenses, her taxable profit is £21,000. She registered for Self Assessment when she started driving, kept a mileage log throughout the year, and set aside roughly a quarter of her weekly earnings toward her eventual Income Tax and National Insurance bill — so the amount due by 31 January was not a surprise.

Common mistakes and the penalties they trigger

• Not registering in time. Late registration can lead to a "failure to notify" penalty, in addition to the late-filing penalty if the return itself is late.
• Mixing simplified mileage and actual fuel receipts. You cannot claim mileage and separately claim fuel costs for the same vehicle — that is double-counting the same expense.
• Not setting money aside. Because tax is not deducted at source for self-employed drivers, many people spend the full fare income and then struggle to pay their bill by 31 January.

If your driving income means you now need to think about Making Tax Digital, see our guide on MTD for Income Tax eligibility, or find out when it makes sense to switch to a limited company.