MTD for Uber & Deliveroo —
What Gig Workers Need to Know

If you earn money driving for Uber, delivering for Deliveroo, renting on Airbnb or selling on Etsy, you are self-employed for UK tax purposes — and Making Tax Digital applies to you the same way it applies to any other sole trader. The threshold, the quarterly deadlines and the penalties are identical.

What makes gig economy income different is the gross earnings rule. Your MTD qualifying income is based on what the platform processed on your behalf — before it takes its cut. This catches many platform workers by surprise.

HMRC already knows your platform earnings

Since 1 January 2024, all digital platform operators — Uber, Deliveroo, Bolt, Airbnb, Etsy, eBay, Vinted, Amazon Marketplace and others — are legally required to report seller and driver earnings directly to HMRC under the Digital Platform Reporting rules.

This means HMRC receives your annual gross earnings from each platform automatically. If your tax returns do not match what the platforms have reported, HMRC has grounds to open an enquiry. Under MTD, accurate quarterly reporting becomes even more important — the data HMRC holds on you is updated annually, and discrepancies will be visible.

Which platforms count — and how

Airbnb: if letting your own home, the Rent a Room £7,500 exemption applies to the qualifying portion. If letting a separate property, full property income rules apply.

The gross earnings rule — worked examples

Mileage — the most valuable expense for drivers

For Uber, Deliveroo and courier drivers, vehicle costs are typically the largest expense. HMRC allows you to claim either:

• Mileage rate method: 45p per mile for the first 10,000 business miles per year, then 25p per mile. Simple and requires only a mileage log.
• Actual costs method: Track fuel, insurance, servicing and depreciation. More complex but can be higher for high-mileage drivers.

Under MTD, you must maintain digital records of whichever method you use. For mileage, this means a digital log with dates, start/end points and miles driven for business. Most MTD-compatible apps have a mileage tracker built in.

Airbnb — property income rules apply

Airbnb income is treated differently from driving or delivery income:

• Renting a room in your home: The Rent a Room scheme exempts the first £7,500 per year. Only amounts above £7,500 count as qualifying income.
• Renting out a separate property: Full UK rental income rules apply. The gross rents count in full towards your MTD threshold. Following the April 2025 FHL abolition, short-term lets are now treated as ordinary property income.

What records do gig workers need under MTD?

HMRC requires digital records of all business income and expenses. For platform workers, this specifically means:

• Gross earnings statements from each platform — downloadable from your driver/seller dashboard
• Platform fee invoices or statements showing commission charged
• Fuel receipts or a mileage log (digital, updated regularly)
• Vehicle costs — insurance, servicing, MOT, depreciation if using actual costs
• Phone and data costs (business proportion only)
• Protective clothing or equipment
• Any other business-specific expenses

The quarterly update does not require itemised receipts — just the totals. But you must keep the underlying records in case HMRC asks to see them.

Best MTD software for gig workers

Software links are affiliate — help fund CheckMyMTD. Recommendations based on gig worker suitability.

MTD quarterly deadlines for gig workers

Frequently asked questions