Answers · UK 2025/26
Do I pay tax as an Uber driver in the UK?
Yes. Uber drivers are self-employed (or technically workers since Supreme Court 2021 ruling on holiday pay/NLW) and must declare income via Self Assessment. £1,000 Trading Allowance covers small earnings. Most drivers exceed it and pay Income Tax + Class 4 NI.
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UK Uber driver / private hire / gig economy tax 2025/26. Tax status: self-employed for Income Tax purposes (since Uber doesn't deduct PAYE), BUT classified as "workers" since the Supreme Court Uber v Aslam 2021 ruling — entitled to NLW + holiday pay from waiting time onwards. Tax obligations: register for Self Assessment by 5 October after first tax year of activity; file by 31 January. Income: gross earnings from Uber app (Uber takes their commission). Allowable expenses: fuel/electric, vehicle insurance (business cover required), MOT/servicing, vehicle finance interest, depreciation (capital allowances or AIA), mobile phone (business %), licensing fees, accountant fees, tolls, parking. Mileage method alternative: 45p/mile first 10,000 miles, 25p above — simpler than tracking actual costs. Cannot use both methods. Trading Allowance £1,000: flat alternative if income is very low. Class 4 NI: 6% on profits £12,570-£50,270, 2% above. From April 2026 — MTD for Income Tax mandatory if combined self-employment income exceeds £50,000 (£30k from April 2027, £20k from April 2028). Uber reports driver income to HMRC since 2024 under platform rules. Most drivers earn £20-30k after expenses — typical tax bill £2-5k/year.
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This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.