Updated 7 November 2026: The 45p rate in this post applies to 2025/26. From 6 April 2026, the rate for the first 10,000 business miles is 55p. See our post on the Autumn Budget 2026.
The 2025/26 tax year ends on Sunday 5 April 2026. If you drive for Uber, Bolt or FreeNow, a little work now makes your tax return quicker, cheaper and more accurate.
Here are seven things to do before the year end.
The checklist
Download every weekly statement. Save the statements for each app you drove for, from 6 April 2025 to 5 April 2026. The app summaries cover the calendar year, so they won't match your tax year. Your weekly statements are what we work from. If a statement week crosses 5 April, the income needs splitting between the two tax years.
Check you have counted all your income. Tips, bonuses, incentives and cash fares all count. Since 2024, the apps report drivers' earnings to HMRC each year, so missing income is more likely to be picked up. The figure the apps report may be after their commission and fees, so it may not match the income on your return. See what counts as your income.
Finish your mileage log. Record every business journey up to 5 April: date, purpose and miles. If you use the mileage rate, it is 45p a mile for the first 10,000 business miles in 2025/26 and 25p after that. You need the log whichever method you use.
Check your car costs method. You claim car costs either by the mileage rate or by your actual costs. If you use the mileage rate for a car, you must keep using it for that car. If you have already claimed capital allowances or actual costs for a car, you can't switch it to the mileage rate. Some vehicles, such as black cabs, can't use the mileage rate at all. See mileage or actual costs.
Talk to us before you change car. Buying, financing, leasing and renting are each treated differently for tax, and the timing can matter. See vehicle finance and capital allowances.
Gather your other costs. Keep receipts for your PHV licence, insurance, phone, car cleaning, parking and app fees. Whether each one can be claimed, and how much, depends on what it is for and how much is business use. See what expenses you can claim.
Set money aside for January 2027. Your 2025/26 tax is due by 31 January 2027, and you may also have a payment on account for 2026/27 on the same day.
Making Tax Digital starts on 6 April
If your total driving income from all apps, plus any rental income, was over £50,000 in 2024/25, you must use Making Tax Digital for Income Tax from 6 April 2026, unless you are exempt. Income here means your total before expenses.
Full-time drivers can reach this level once all apps are added together. See Making Tax Digital for drivers.
Summary
Before 5 April: save your statements, check your income, finish your mileage log and gather your receipts. Talk to us before you change car, and check whether MTD applies to you from 6 April.
If you would like us to handle your tax return, book a call or contact us.