For self-employed app-based drivers

MTD for Income Tax for Uber & app drivers.

Platform fees, HMRC now getting your earnings straight from the app, and multi-apping across several platforms. Here's how Making Tax Digital for Income Tax applies to app-based drivers, and when it starts.

Does this apply to me?

Gross earnings, not take-home, decide it.

MTD for Income Tax is measured on gross income before costs. With fuel, fees and the vehicle to pay for, your gross earnings sit well above your profit.

Live now
£50,000
Gross earnings from April 2026
£30,000
Threshold from April 2027
£20,000
Threshold from April 2028
HMRC already has your data

The app reports your earnings direct.

Platforms now report driver earnings to HMRC, tightened from April 2026. That makes keeping your own accurate records more important than ever, so your figures match what HMRC already holds.

What records you need
What's changing

Digital records, four quarterly updates, one final declaration.

Your annual Self Assessment return is replaced by four short quarterly updates and a year-end final declaration, all through recognised software.

What to keep digital

  • Gross earnings from every app
  • Platform commission and service fees
  • Fuel, or mileage if you use the flat rate
  • Insurance and vehicle finance
  • Servicing and cleaning
  • Phone and data

Your platform statements are useful records; bring them together so your gross earnings are complete each quarter.

  • Platform fees Deductible commission and charges
  • Multi-apping Each app reconciled together
  • Direct reporting Your records should match HMRC's
The app-driver detail

The bits specific to app-based driving.

Multi-apping

Each platform is a separate income source. Reconciled together, they total into one quarterly update.

Platform fees

Commission and service fees are deductible. Record your gross and claim the fees so you're taxed on profit.

Records that match

With apps reporting to HMRC, keeping your own figures accurate means everything reconciles cleanly.

Vehicle costs

Fuel or mileage, insurance and finance are deductible. Choose your method and keep the records.

Why Clear Books

Every app in one place.

Juggling statements from several apps is a headache. Clear Books brings them together and gives HMRC exactly what MTD requires.

  • Record gross earnings from every app
  • Claim platform fees and commission
  • Track your chosen vehicle expense method
  • Keep insurance, finance and phone costs recorded
  • Send HMRC-compliant quarterly updates in minutes
  • Free plan available, no timer
The Clear Books MTD for Income Tax submissions screen showing four quarterly updates submitted to HMRC
Q1 update submitted
HMRC recognised
Common questions

App-driver MTD FAQ.

Do app-based drivers have to use MTD for Income Tax?
If your gross income is over £50,000, it applies from 6 April 2026. Because the threshold is measured on gross earnings before costs, many app drivers are in scope on a lower take-home. It drops to £30,000 from April 2027 and £20,000 from April 2028.
Does the app already report my earnings to HMRC?
Yes. Digital platforms report driver earnings to HMRC, and this reporting was tightened from April 2026. Keeping your own records means your figures line up with what HMRC holds.
Are platform fees and commission deductible?
Yes. The commission and service fees the app takes are business expenses. You record your gross earnings and claim the fees, so you're taxed on the profit.
I drive for more than one app, how does that work?
Each app is a separate income source, but they add together for the threshold and reporting. Clear Books brings your earnings from every app into one running record and one quarterly update.
What else can I claim?
Depending on your vehicle method, typical costs include fuel or mileage, insurance, vehicle finance, servicing and your phone and data.
Free for self-employed app drivers

Bring every app together.

Record your earnings and costs as you go, and send your first quarterly update in minutes.