What Uber and Bolt May Report to HMRC: A Guide for UK Drivers
A comprehensive guide for UK self-employed drivers explaining what Uber and Bolt may report to HMRC under the new digital-platform reporting rules, and how to keep accurate records for tax and bookkeeping.
What Uber and Bolt May Report to HMRC: A Guide for UK Drivers
Think you're flying solo when you're out on a shift? Think again. Since 1 January 2024, certain digital platforms have been required to collect and report specified information about reportable sellers to HMRC.
If you're waiting until the last second to dig through a glovebox full of faded receipts, it's worth getting organised. HMRC can now receive standardised annual information from reporting platforms and compare it with information submitted through Self Assessment.
In this guide, we're stripping away the jargon to explain what Uber and Bolt may report to HMRC, what that means for Uber and Bolt drivers and how to keep accurate tax and bookkeeping records.
How the reporting rules work
HMRC has long used tax returns, third-party information and compliance checks. The new rules create a standardised annual reporting process for certain digital platforms. HMRC already had powers to obtain and compare information, but the new rules introduce a specific reporting framework for digital platforms.
The new digital-platform reporting rules took effect on 1 January 2024.
The UK introduced reporting rules based on the OECD Model Rules for Reporting by Platform Operators. The rules require reporting platform operators to collect and report specified identification, activity and payment information for reportable sellers.
The reporting timetable
The rules took effect on 1 January 2024. The first reports, covering the 2024 calendar year, were due by 31 January 2025. Reporting then continues annually, with platforms also required to provide reportable sellers with a copy of the information reported.
Exactly what may be reported to HMRC?
It's not just a rough estimate of your pay. Under HMRC platform reporting rules, platforms may be required to send standardised data about reportable sellers.
Here is the kind of information Uber and Bolt may report:
- Your name, home address and date of birth.
- Your National Insurance number or other relevant tax identification number.
- The total consideration paid or credited to you for each quarter.
- Specified fees, commissions and taxes withheld or charged by the platform.
- The number of relevant activities recorded for each quarter, where required.
- A financial-account identifier, where available and reportable.
The reported figure may not be the same as the amount paid into your bank or the turnover figure used in your accounts, so it should be checked against the platform's detailed statements.
The precise information reported depends on the platform, the data it holds and the reporting rules that apply. The exact statement and terminology may vary by platform. Drivers should retain the annual copy supplied by each platform and reconcile it with their own records. Keep it alongside your detailed platform statements, payout records and relevant bank transactions.
If you drive for both Uber and Bolt, HMRC may receive information from both. HMRC may use information from multiple platforms alongside your tax return and other records to identify figures that may need checking.
What to do if HMRC contacts you
You might hear other drivers talking about getting letters from HMRC asking them to check their tax position.
HMRC sometimes sends compliance or "nudge" letters where information it holds suggests that a person may need to review their tax position. Receiving a letter does not automatically mean HMRC has concluded that the return is wrong, but it should not be ignored.
Why your record-keeping matters
Accurate records have always been important. Platform reporting makes it even more important that your income, mileage and expenses can be supported.
Accurate expense records are important because tax is normally calculated on taxable profit rather than turnover. Expenses must meet HMRC's rules and be supported by appropriate records.
How DriverBooks can help
The good news? You don't need to become an accountant. You just need to be organised.
At DriverBooks, we built a system specifically for people who spend their lives behind the wheel, not behind a desk. We help self-employed drivers keep their income and expense records organised and prepare accurate information for agreed filings.
Step 1: Snap and Send
Forget the shoe box. Send us relevant receipts and bills using your phone. Which vehicle costs need to be recorded will depend on whether you use actual expenses or simplified mileage.
Step 2: WhatsApp It
Send that photo to us on WhatsApp. Our team will process and categorise it, using bookkeeping software and appropriate checks to help keep your records in order.
Step 3: Stay on Top of It
We reconcile your Uber and Bolt statements with payouts and bank transactions, and record the business expenses you provide. Based on the complete information you provide, we can help you estimate how much to set aside for tax.
How Making Tax Digital may affect drivers
Making Tax Digital for Income Tax is being introduced in stages. Sole traders and landlords with qualifying income above £50,000 for 2024-25 must generally use it from 6 April 2026. The threshold then reduces to above £30,000 from April 2027 and above £20,000 from April 2028.
Qualifying income is broadly gross income from self-employment and property before expenses, not taxable profit. Exemptions may apply in limited circumstances.
Those within MTD will need compatible software, digital records and quarterly updates. Quarterly updates are not the same as quarterly tax returns and do not normally establish the final annual tax bill. DriverBooks can provide agreed bookkeeping and MTD support where this is included in the client's service package.
Summary: 3 Practical Steps for Drivers
The taxman has gone digital. It's time you did, too. Keep your platform statements, income and business expenses organised. DriverBooks provides bookkeeping and tax-return support built specifically for self-employed drivers.
Frequently asked questions
Frequently asked questions
question: What information does Uber report to HMRC? answer: Under the digital-platform reporting rules, Uber may report your name, address, date of birth, National Insurance number, the total consideration paid or credited to you each quarter, specified fees and commissions charged, the number of relevant activities recorded, and a financial-account identifier where available. The precise information depends on the platform and the data it holds.
Frequently asked questions
question: Does platform reporting mean I owe more tax? answer: No. The reporting rules do not create a new tax or change how much tax you owe. Tax is still calculated on your taxable profit, not your gross earnings. The rules simply give HMRC more standardised information to compare against what you declare on your Self Assessment.
Frequently asked questions
question: What should I do if I get a letter from HMRC? answer: Do not ignore it. HMRC sometimes sends compliance or "nudge" letters where information suggests your tax position may need reviewing. Respond promptly and consider seeking professional bookkeeping support to help you prepare the information HMRC has requested.
Frequently asked questions
question: How does Making Tax Digital affect self-employed drivers? answer: MTD for Income Tax is being phased in. You'll need to use compatible software, keep digital records and submit quarterly updates if your qualifying income is above £50,000 (from April 2026), above £30,000 (from April 2027), or above £20,000 (from April 2028). Quarterly updates are not the same as tax returns and don't calculate your final bill.
Need help with your bookkeeping?
Need help organising your Uber or Bolt records? DriverBooks can support you with bookkeeping, Self Assessment and agreed MTD services through a simple WhatsApp-first process. See our plans here.
Need help with your bookkeeping?
DriverBooks handles bookkeeping, Self Assessment and Making Tax Digital for self-employed drivers across the UK.
DriverBooks provides bookkeeping, tax support and Making Tax Digital assistance for self-employed drivers across the UK.