What Counts as My Income as a Private Hire Driver?
Your income for Self Assessment is what you earn from your driving under your agreement with each platform. The platforms can change their agreements from time to time, what they take from each trip and how their statements look.
The short answer
- Your income is what you are entitled to for your driving, before your own expenses.
- Which figure that is depends on your agreement with each platform, and those agreements change.
- Do not rely on a single number from an app. Keep your weekly statements and the platform's report to HMRC, and check one against the other.
Why your figure is worth checking each year
Each platform sets its own terms and can change them. Over time, platforms have changed whether they act for you or sell the ride themselves, how much they take from each trip, and what their statements show. Some weekly statements show a "net fare" and no commission at all.
The figure that counts as your income depends on the terms that applied when you drove. The sections below show you how to find it.
What HMRC receives from the platforms
Since 1 January 2024, digital platforms must report to HMRC each year for every driver who earns through them. The report includes:
- the total amount paid to you in each quarter, after all deductions
- any fees, commissions or taxes the platform withheld or charged
- the number of transactions you were paid for.
The report covers the calendar year, 1 January to 31 December. The platform must send it to HMRC by 31 January the following year, and must give you a copy by the same date. Your copy for 2025 was due by 31 January 2026. Your copy for 2026 is due by 31 January 2027.
The main figure HMRC receives is what reached you after the platform's deductions. HMRC may also see the fees the platform says it took. Whether the two together add up to what your passengers paid depends on how each platform fills in its report.
Why the platform's figures will not match your tax return exactly
Your tax year runs from 6 April to 5 April. The platform's report and the annual summaries in the apps cover the calendar year, January to December. Even the quarters in the report run January to March, April to June and so on, so the first five days of April sit in the wrong quarter.
To get your figure for the tax year, work from your weekly statements and cut the year at 5 April. A difference between your return and the platform's report is normal. You should be able to explain it from your statements. If HMRC writes to you about a difference, our guide to HMRC letters about platform income explains what to do.
What to keep
- Every weekly statement for every platform, downloaded and saved.
- The platform's copy of what it reported to HMRC.
- The annual summary from each app.
- Any notice of a change to your agreement, the platform's charges or how you are paid. Save the email or a screenshot of the in-app message.
- Bank statements showing your payouts.
- Any pension statements, if a platform enrols you in a pension scheme.
Keep these for at least five years after the 31 January filing deadline for the tax year.
Payments that are easy to miss
These count towards your driving income:
- tips, whether paid through the app or in cash
- bonuses, incentives, National Living Wage top-ups and similar extra payments
- holiday payments or entitlements the platform adds to your earnings
- cash you collect from passengers.
Check that cash trips are counted once. Some statements include the cash fare in your earnings and then take it off your payout.
Charges the platform takes from your balance, such as fees for an early or instant payout, are costs of your business.
If you drive for more than one platform
Your driving is one business, whichever apps you use. You declare it on one Self Assessment return. Work out the figure for each platform from its own statements and report, then add them together.
The thresholds for Self Assessment, Making Tax Digital and VAT all look at your combined figure from driving. Our guide to driving for more than one platform explains how.
If you think you have declared the wrong figure
You can amend a return up to 12 months after the 31 January filing deadline for that year. After that, you correct it by telling HMRC through a disclosure. Acting before HMRC contacts you usually means a lower penalty. Our guide to HMRC letters about platform income explains the steps.
Common questions
Not always. Your payouts can be reduced by things such as instant payout fees, and cash trips are often taken off. Your weekly statements show the full picture, and they are where we start.
It may be part of it. Your income also includes tips, bonuses and other payments shown elsewhere on the statement. Whether the net fare is the right starting point depends on your agreement with the platform for that period. If you are unsure, send us a statement and we will check it.
No. The platforms report what they paid you, but none of them pay your tax or file your return. That is your responsibility.
First check the period. The platform's report covers the calendar year and your return covers the tax year, so some difference is normal. If the gap is larger than the April and January trips explain, look at it before HMRC does. If you have had a letter, see our guide to HMRC letters about platform income.
The platform must give you one by 31 January each year. Look in the tax or documents section of the app, or ask the platform's support team for it in writing.
Yes. Forward the email or a screenshot of the message. A change in terms can change the figure that counts as your income from that date.
This page explains in general terms how to work out your income from driving. The figure that applies to you depends on your agreement with each platform for the period you drove, and the platforms change their terms. Do not rely on this page alone to decide what to declare. Check your own statements and agreements, or take advice, before you put a figure on your tax return.
Ready to get your returns right? We handle the whole process for you.