Uber and other ride-hail drivers told to use HMRC Digital Disclosure Service after tax letters drop
- Perry Richardson
- 7 minutes ago
- 2 min read
Uber and private hire drivers who have received letters from HM Revenue & Customs querying potential undeclared income are being directed to use the department’s Digital Disclosure Service where amendments to historic self-assessment returns are required.
Recent correspondence issued by HMRC’s Individuals and Small Business Compliance team asks some drivers to check whether all income earned through platforms such as Uber and Bolt has been fully declared. Where amendment deadlines for the relevant tax years have passed, drivers are told they must use the digital disclosure route to correct any omissions.
Under self-assessment rules, taxpayers can amend a return within 12 months of the original filing deadline. Once that window closes, changes cannot be made through the standard online system. Instead, individuals must notify HMRC that they intend to make a voluntary disclosure and provide full details of any additional income and tax due.
The Digital Disclosure Service allows drivers to declare previously unreported income, calculate outstanding income tax and National Insurance contributions, and pay any interest and penalties that arise. HMRC requires those making a disclosure to include all income, gains and deductible expenses for each affected tax year, rather than adjusting a single figure in isolation.
Private hire drivers contacted over platform earnings directed to formal disclosure route for past tax years
For private hire drivers operating via digital booking platforms, this means reviewing annual earnings statements and reconciling them against the figures submitted on self-assessment returns. Drivers are reminded that they are treated as self-employed for income tax purposes and must declare total income, including amounts retained by the platform as commission.
The compliance checks come as Reporting Platform Operator rules begin to formalise the flow of earnings data from digital platforms to HMRC. From 1 January 2024, qualifying operators facilitating taxi and private hire bookings must collect verified driver information and submit annual reports detailing income earned between 1 January and 31 December each year.
The first reporting cycle covers the 2024 calendar year, with submissions made in early 2025. Operators have spent much of the past year requesting National Insurance numbers and other mandatory details from drivers to meet HMRC requirements. Failure to submit complete and accurate data can expose platforms to penalties.
For drivers, the increased data transparency means that discrepancies between platform-reported earnings and self-assessment filings are more likely to be identified. Those who receive letters but believe their income has been correctly declared are should check records carefully and seek professional advice before taking further action.
HMRC states that if all income has already been reported, no additional steps are required. However, where income has been omitted and amendment deadlines have passed, the Digital Disclosure Service is the formal route available to bring tax affairs up to date.
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