HMRC writes to Uber drivers over undeclared income as new platform reporting rules take hold
- Perry Richardson
- 5 minutes ago
- 2 min read
Uber drivers and other app based licensed drivers across the UK have begun receiving letters from HM Revenue & Customs (HMRC) asking them to check whether they have declared all income earned through the platform on previous self-assessment tax returns.
The correspondence, issued by HMRC’s Individuals and Small Business Compliance team, advises drivers that the department holds information suggesting specific levels of income were earned via Uber during the 2022 to 2023 and 2023 to 2024 tax years. Recipients are asked to review their filings and amend returns if necessary.
An example letter seen by TaxiPoint states: “Please check you’ve declared all your income on your Self Assessment tax returns.” It goes on to detail exactly what was earned based on revenue submitted by Uber as part of new mandatory tax checks
The letter reminds drivers that if they work as a private hire driver, they are treated as self-employed for income tax purposes and “must include all your income, including any fees retained by Uber, on your tax return.” It adds that HMRC’s records suggest the individual “may not have done this”.
Private hire drivers urged to review historic self-assessments as digital earnings data begins flowing directly to tax authority
Where amendment deadlines have passed, drivers are directed to use HMRC’s digital disclosure service to make a voluntary disclosure, calculate any additional tax due and pay associated penalties and interest. If income has already been correctly declared, no further action is required.
The compliance activity comes as new digital platform reporting obligations begin to reshape the flow of earnings data between operators and HMRC.
From 1 January 2024, taxi and private hire firms classified as Reporting Platform Operators are required to track and report driver earnings annually to HMRC. The rules apply to digital platforms facilitating taxi and private hire bookings, including Uber, Bolt, Freenow by Lyft and Gett.
Over the past year, major operators have been contacting drivers to request National Insurance numbers and other HMRC-mandated details. Operators must now collect and verify key information including full name, address, date of birth and National Insurance number before submitting annual earnings data.
The reporting regime is designed to increase tax transparency and improve compliance by enabling HMRC to cross-check platform income against self-assessment submissions. For drivers, both full-time and part-time, earnings from digital platforms will now be routinely reported, reducing scope for discrepancies between declared income and platform records.
Failure to provide accurate details to operators could result in reporting errors, which in turn may affect tax liabilities or trigger compliance checks. Some platforms have warned that missing or incomplete information may delay submissions and could affect a driver’s ability to continue working via the app.
Operators themselves face potential penalties if they miss reporting deadlines, submit incomplete data or fail to comply with HMRC requirements. As a result, ensuring accurate driver records has become a compliance priority across the sector.
