If you drove for Uber, Bolt or another app between 6 April 2025 and 5 April 2026, your 2025/26 tax return and any tax you owe are due by 31 January 2027. Here's how to get it done without the last-minute panic.
Are app drivers self-employed?
For tax, yes. The 2021 Supreme Court ruling that Uber drivers are 'workers' was about holiday pay and minimum wage, not tax. Nobody takes tax off your fares, so you register as self-employed, fill in a Self Assessment return and pay your own tax and National Insurance.
If you started driving in the 2025/26 tax year and haven't registered yet, register with HMRC as soon as possible. The registration deadline was 5 October 2026, and the longer you leave it the bigger any penalty can be.
HMRC already sees your app earnings
Since 1 January 2024, apps like Uber and Bolt must report what they pay each driver to HMRC every year, and send you a copy of that report. These rules don't create a new tax, but they mean HMRC can check your return against the app's figures.
Use the annual tax summary or earnings statement from each app, and make sure the figures on your return match. A big gap between your return and the app's report is an easy way to get a letter from HMRC.
Step 1: Add up all your income
Your income is the full fare the passenger paid, not just what landed in your bank. Include:
- Fares from every app you used (Uber, Bolt, FREE NOW, Veezu and others)
- Tips, bonuses, quests and incentives
- Cash jobs and account work from local operators
- Referral payments from the apps
Step 2: Claim your costs
The app's commission or service fee is a business cost you claim back, alongside licence fees, phone, parking (not fines), car washing and tax software.
For the car, pick simplified mileage or actual costs. For 2025/26 the mileage rate is 45p per business mile for the first 10,000 miles, then 25p. Remember that you can't claim fuel and the mileage rate together.
Step 3: Check your tax and plan the payment
Once income and costs are in, you'll see your profit and an estimate of Income Tax and Class 4 National Insurance. Payment for 2025/26 is due by 31 January 2027, and if your bill is over £1,000 you may also have a first payment on account for 2026/27 due the same day.
Knowing the figure in November or December gives you time to save up instead of facing a surprise in January.
Step 4: File it before 31 January 2027
- Miss the deadline and there's an automatic £100 penalty, even if you owe no tax
- More penalties are added after 3, 6 and 12 months
- Interest is charged on late-paid tax
- HMRC's online service is busiest in the last week of January, so aim to file early
How FareTaxMate helps
Log fares from every app, snap your receipts and record your miles. FareTaxMate works out commission and mileage, shows a live tax estimate, and gives you a PDF of your figures to hand to your accountant or copy into HMRC yourself. It does not file your return for you.
Doing just this one tax year? The One-Time plan (£24.99) covers one year and never expires.
General information only, not tax advice. Rules can change – check GOV.UK or an accountant for your situation.