Does MTD apply to Uber, Deliveroo and other gig economy work?

Drive for Uber or Bolt, deliver for Deliveroo, Just Eat or Amazon Flex: HMRC treats this as self-employment, so Making Tax Digital (MTD) for Income Tax can apply to you the same way it applies to any sole trader.

First: do you need to tell HMRC at all?

There is a £1,000 tax-free “trading allowance” for side income. If everything you earn driving or delivering (plus any other side income) adds up to more than £1,000 in a tax year, you need to tell HMRC, usually by registering for Self Assessment by 5 October after the tax year ends. Under £1,000, the allowance normally covers you.

When MTD for Income Tax kicks in

• From April 2026: gross income over £50,000
• From April 2027: gross income over £30,000
• From April 2028: gross income over £20,000

Those dates come from HMRC’s guidance on who needs to use MTD for Income Tax (opens in a new tab). Two things trip drivers up on the gross figure. First, it’s gross income across everything: combine Uber, Bolt and Deliveroo earnings, plus any rental income, to see where you land. Second, “gross” usually means the fares or delivery fees the platform generates for you, not just what lands in your bank account. The platform’s commission and booking fees are typically a business expense, not a reduction of your income. If you’re not sure which figure your platform reports, your driver statement (not your bank balance) is the one to check, or ask your accountant.

Vehicle costs: pick one method, not both

HMRC gives you two ways to claim vehicle costs: simplified mileage rates (45p a mile for the first 10,000 business miles, 25p after), or actual costs (fuel, insurance, repairs, apportioned for business use). You choose one method per vehicle and keep to it for as long as you use that vehicle in the business. You can’t switch back and forth to suit the numbers each year. Not sure which suits you? Your accountant can run both.

What to do now

• Confirm your date with the two-minute checker.
• Keep digital records of every platform’s payout statements, plus fuel or mileage records.
• Put your quarterly deadlines in your calendar from the deadlines page.

See how QuarterFile handles multi-platform driving income and mileage records, on the gig drivers page.