Making Tax Digital for Uber, Deliveroo, and Gig Economy Workers

If you earn money through Uber, Deliveroo, Amazon Flex, TaskRabbit, or any other gig platform, you're probably self-employed in HMRC's eyes. That means Making Tax Digital could apply to you.

Are Gig Workers Self-Employed?

In most cases, yes. Platforms like Uber and Deliveroo treat you as a self-employed contractor, not an employee. You receive gross payments (no tax deducted), and you're responsible for reporting your income to HMRC.

If you currently file a Self Assessment tax return for your gig income, MTD will affect you.

Does MTD Apply to Me?

MTD for Income Tax applies if your gross self-employment income (total earnings before expenses) is above:

  • £50,000 — you must comply from April 2026
  • £30,000 — you must comply from April 2027

For gig workers, your gross income is the total you received from the platform before any deductions (including the platform's commission fees). So if you earned £55,000 in gross fares through Uber, MTD applies — even if your take-home after Uber's cut and expenses was much less.

Not sure if you're above the threshold? Use our free MTD checker.

What Changes Under MTD?

Currently, you file one Self Assessment tax return at the end of the tax year. Under MTD:

  1. Keep digital records of all your income and expenses throughout the year
  2. Submit quarterly updates to HMRC (four times a year)
  3. Submit an End of Period Statement and Final Declaration after the tax year

The quarterly updates are simple summaries — total income and total expenses for the quarter. Not a detailed breakdown of every trip.

Tracking Gig Economy Income and Expenses

Income

Most platforms provide earnings summaries — weekly or monthly statements showing your gross earnings. You'll need to record these in your MTD software.

If you work across multiple platforms (e.g., Uber and Deliveroo), you may need to decide whether that's one self-employment or two. If they're the same type of work (courier/delivery), they're usually one self-employment. If they're genuinely different trades, they might be separate.

Common Expenses You Can Claim

Gig workers often forget deductions they're entitled to:

  • Vehicle costs — fuel, insurance, road tax, MOT, repairs (or you can use simplified mileage rates: 45p per mile for the first 10,000 miles, 25p after)
  • Phone and data — the business-use proportion of your mobile phone bill
  • Platform fees — Uber's commission, service charges
  • Safety equipment — hi-vis jacket, thermal bags, phone mount
  • Parking and tolls — for business journeys (not commuting)
  • Cleaning costs — if you need to keep your vehicle clean for passengers

If you use simplified expenses (mileage rate), you claim a flat rate per mile instead of actual vehicle costs. This is simpler and often more tax-efficient for gig workers.

See our full guide on what expenses you can claim under MTD.

The Mileage Tracking Challenge

For Uber drivers and delivery riders, mileage is your biggest expense. You need to track:

  • Business miles — trips with passengers or deliveries, plus driving to pick-ups
  • Personal miles — commuting to your starting point, personal errands

Keep a simple log: date, start mileage, end mileage, purpose. Some apps automate this, but even a note in your phone works.

At each quarterly update, you'll multiply your business miles by the mileage rate and report that as your vehicle expense.

What If I Earn Under the Threshold?

If your gross gig income is below £30,000, MTD doesn't apply yet. You continue filing Self Assessment as normal.

However, HMRC plans to lower the threshold further in future years, potentially to £20,000. Getting set up with MTD software now means you're ready when the threshold catches up.

You can also voluntarily register for MTD before you're required to. Some people prefer this because spreading the reporting across four quarters is easier than doing everything in January.

Getting Started

  1. Check if MTD applies to you — use our free checker
  2. Start tracking income and expenses digitally — even before MTD kicks in, getting into the habit now saves stress later
  3. Choose MTD software — you need something that connects to HMRC's API to submit quarterly updates

ClearMTD is designed for people who want simple, no-fuss MTD compliance. Enter your income and expenses, and we handle the HMRC submissions. From £9/month.

No accounting knowledge needed. No jargon. Just the numbers.

Further Reading