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.
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.
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.
Your annual Self Assessment return is replaced by four short quarterly updates and a year-end final declaration, all through recognised software.
Your platform statements are useful records; bring them together so your gross earnings are complete each quarter.
Each platform is a separate income source. Reconciled together, they total into one quarterly update.
Commission and service fees are deductible. Record your gross and claim the fees so you're taxed on profit.
With apps reporting to HMRC, keeping your own figures accurate means everything reconciles cleanly.
Fuel or mileage, insurance and finance are deductible. Choose your method and keep the records.
Juggling statements from several apps is a headache. Clear Books brings them together and gives HMRC exactly what MTD requires.
Record your earnings and costs as you go, and send your first quarterly update in minutes.