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.
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.
The £1,000 figure is your gross income from driving, not your profit. It is also not the amount that lands in your bank account after platform commission. We cover that distinction in full on our income page, but the short version: gross fares count towards the £1,000, not your take-home pay.
The platform does not pay your tax for you. Uber, Bolt and FreeNow deduct their commission and pay you the rest, 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
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1Register online with HMRC
Use the CWF1 form via your Government Gateway account. This registers you for Self Assessment, Income Tax, and Class 2 and Class 4 National Insurance together. Register on GOV.UK.
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2Provide your details
You will need your National Insurance number, your full name and address, and the date you started driving for a platform.
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3Wait for your UTR
HMRC posts your Unique Taxpayer Reference (UTR) number, usually within 10 working days, though it can take longer during busy periods. You need this to file your tax return.
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4Activate 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 gross 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.
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 gross 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, including the different rules for London and outside London.
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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