MTD for Uber and Deliveroo Drivers
If you drive for Uber, deliver for Deliveroo, or work through any gig economy platform, you are self-employed for tax purposes. That means MTD may apply to you from April 2026. Here is what gig economy workers need to know.
Are You in Scope?
The £50,000 threshold is based on your gross income — the total your platform pays you before any expenses. If your Uber or Deliveroo earnings exceed £50,000, you must comply from April 2026. If they exceed £30,000, you must comply from April 2027.
If you work across multiple platforms (Uber, Deliveroo, Just Eat, Amazon Flex), add all your earnings together.
Unique Challenges for Gig Workers
High transaction volume. You might complete dozens of deliveries or rides per week, each generating a payment. Your software needs to handle this volume efficiently.
Platform fees. Uber and Deliveroo deduct their commission before paying you. For MTD, you should record your gross earnings (before platform fees) as income, and the platform commission as a business expense.
Vehicle expenses. Whether you use a car, bicycle, or scooter, your vehicle costs are a significant expense. You can claim either:
- Actual costs (fuel, insurance, maintenance, depreciation) with a business use percentage
- HMRC's simplified mileage rate (45p per mile for the first 10,000, 25p thereafter for cars)
Multiple income streams. Many gig workers combine Uber with Deliveroo with other platforms. All self-employment income is combined for MTD.
Setting Up for MTD
- Get MTD-compatible software — Accounted handles high transaction volumes and understands gig economy income
- Connect your bank account — platform payments will be imported automatically
- Set up mileage tracking — if you claim mileage, track your business miles accurately
- Save your platform earnings statements — Uber and Deliveroo provide annual and monthly summaries
- Categorise expenses properly — separate vehicle costs, phone costs, and platform fees
Key Expenses to Claim
- Vehicle costs or mileage (not both)
- Phone and data plan (business use proportion)
- Thermal bags, phone holders, and other equipment
- Clothing specific to the job (high-vis vest, waterproofs)
- Platform subscription fees (if applicable)
- Insurance (hire and reward cover for drivers)
- MOT and servicing (business proportion)
Platform Statements and Your Records
Your platform provides statements showing your gross earnings, commissions, and tips. These are useful but are not a substitute for proper digital records in MTD software.
Your MTD software should reconcile your bank deposits with your platform statements to ensure nothing is missed.
Accounted handles your bookkeeping, tax estimates, and MTD submissions automatically. Start your free trial — no credit card required.
Tax & Compliance Specialists
Our tax specialists have decades of combined experience in UK sole trader and small business taxation, MTD compliance, and HMRC submissions. All content is reviewed against current HMRC guidance before publication and updated quarterly to reflect legislative changes.
Ready to try Accounted?
Join UK sole traders who are simplifying their bookkeeping and tax.
Start your 14-day free trial