Uber to report UK driver earnings directly to HMRC

Introduction

Uber has announced that it will begin reporting the earnings and key personal details of its UK-based drivers directly to HM Revenue & Customs (HMRC). This move follows the introduction of new legal obligations affecting all digital platforms operating in the United Kingdom.

According to company communications issued to drivers, Uber is now required to submit specific information on drivers’ income and identification, a measure designed by the government to enhance transparency and improve tax compliance across the gig economy. Drivers are being instructed to review their details and ensure accuracy ahead of the official submission deadline.

Overview of New Reporting Rules

Under guidance issued by HMRC, digital platforms that facilitate the sale of services, including private hire transport, must report income figures and personal information relating to all 'platform sellers' in this context, Uber drivers.

This regulatory change aims to counteract tax evasion and ensure all taxable income generated via digital workplaces is accounted for and properly declared.

Uber has communicated that it will collect identifiers and annual payment data for each driver who has been active during the tax year. This information will be transferred directly to HMRC in accordance with statutory requirements.

The move is in line with the UK government’s ongoing efforts to modernise tax administration and bolster data sharing between private entities and tax authorities.

Timeline for Reporting and Requirements

Uber must submit drivers’ earnings and associated details covering the 2025 tax year by 31 January 2026. In advance of this, drivers have until 26 January 2026 to review the information Uber plans to report. Users can access these details within their Uber driver account and are urged to check the accuracy of all entries.

Any inaccuracies must be corrected via the platform’s Tax Profile system by the stated deadline to avoid the transmission of erroneous data to HMRC. Uber has clarified that updates to bank account details and the account holder’s name must be made within the separate Account section, under Payment options, and not through the tax profile page.

This distinction is being emphasised to reduce reporting errors and administrative complications for drivers ahead of the annual submission.

Guidance for Drivers on Data Updates

The company has advised its drivers to take personal responsibility for their tax-related data, urging them to ensure all records are up to date and match their actual working arrangements. Drivers have been directed to official HMRC guidance outlining the scope of new platform reporting regulations, highlighting the shared responsibility between drivers and platforms for tax compliance.

Uber recommends that drivers familiarise themselves with whether they operate as sole traders, through limited companies, or with other operator structures. This is particularly important given that liability for accurate tax reporting ultimately lies with the individual earning the income, even where platforms submit data on their behalf.

Broader Regulatory Context for Digital Platforms

These changes form part of a wider push by HMRC to address the challenges of taxation in the rapidly expanding gig economy. The reporting standards are being applied across all digital platforms providing services in the UK, affecting not just ride-hailing but also food delivery and other 'sharing economy' sectors.

This initiative responds to concerns raised in recent years over lost tax revenue from self-employed workers using app-based services, many of whom may previously have relied solely on self-reporting with limited government oversight. By enforcing direct data submission, HMRC intends to reduce discrepancies and improve enforcement of tax obligations in the sector.

Industry and Driver Reactions

Reactions across the private hire industry have been varied. For many drivers who have consistently declared their earnings and complied with tax rules, the new requirements are seen as a straightforward administrative change. However, the obligation represents a significant shift for drivers who have not previously declared full earnings, or who have operated under the assumption that HMRC would have limited ability to track income from digital platforms.

Industry observers suggest that this reporting mechanism will eliminate uncertainty about whether platform earnings are visible to HMRC, reducing the scope for accidental or deliberate underreporting. The wider trade is being encouraged to adapt quickly, with sector bodies calling for improved education around tax status and obligations.