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Do Uber, Bolt or FreeNow drivers need to register for Self Assessment?

Yes, if you earn more than £1,000 from driving in a tax year, you must register for Self Assessment.

Last updated: November 2026

Do I need to register?

If you earn more than £1,000 from private hire driving in a tax year, before any expenses, you must register for Self Assessment and file a tax return. This applies whether you drive for Uber, Bolt, FreeNow, or more than one of them.

From the 2027/28 tax year, which starts on 6 April 2027, this figure rises to £3,000.*

The £1,000 figure is your driving income before expenses. What counts as income depends on the platform and how it contracts with you. Our income page explains how to work out your figure.

The platform does not pay your tax for you. The platforms pay you, but none of them deal with HMRC on your behalf. Registering and filing is entirely your responsibility.

When you need to register by

The deadline is 5 October following the end of the tax year in which you started earning untaxed driving income.

The UK tax year runs from 6 April to 5 April. For example, if you started driving in November 2025, that falls in the 2025/26 tax year. You would need to register by 5 October 2026.

Started driving earlier and not registered yet? Register as soon as you can. Registering late does not remove the obligation, but acting promptly and paying any tax owed by 31 January reduces the risk of a penalty.

How to register

  1. 1
    Register online with HMRC

    Use the CWF1 form via your Government Gateway account. Register on GOV.UK.

  2. 2
    Provide your details

    You will need your National Insurance number, your full name and address, and the date you started driving for a platform.

  3. 3
    Wait for your UTR

    GOV.UK says HMRC usually posts your Unique Taxpayer Reference (UTR) number around 15 days after you register, and that it takes longer if you live abroad. Source: GOV.UK, find your UTR number. You need this to file your tax return.

  4. 4
    Activate your online account

    HMRC sends an activation code separately. Use it to set up online filing before your first return is due.

What happens if you don't register

Missing the 5 October deadline can lead to a failure to notify penalty. This is calculated as a percentage of any tax you owe as a result of registering late, not a fixed fee.

Common questions

Yes, if your driving income is more than £1,000 in the tax year. There is no separate rule for part-time drivers. The £1,000 trading allowance threshold applies regardless of how many hours you drive. It rises to £3,000 from 2027/28.*

Yes. Platforms including Uber, Bolt and FreeNow are required to report driver earnings to HMRC. This does not change your obligation to register and declare your income correctly, that applies either way, but it does mean HMRC has the figures to check against what you file.

Yes. You register once as a sole trader, then declare combined driving income from all platforms on one Self Assessment return.

Register as soon as possible. The deadline being missed does not remove the obligation, and the longer you leave it, the higher the risk of a penalty. If you register now and file and pay what you owe by the following 31 January, the penalty may still be reduced or waived.

No. Registering with HMRC is free. You only pay tax and National Insurance on your actual profits once you file your return, and only if your profits are above the relevant thresholds.

Most drivers don't need to. VAT registration is a separate question from Self Assessment, and only applies if your gross turnover goes above £90,000 in a rolling 12-month period. See our VAT page for the full detail.

*Announced in the Budget on 28 October 2026. Most tax changes, including this one, go into the annual Finance Bill, which becomes law when it receives Royal Assent, usually early the following year. Until then, the details can change.

This page is general guidance, not advice for your own circumstances. It was correct as at the date shown at the top, and tax rules and rates change over time. Please take advice on your own position before acting on anything here.

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