Self Employed Uber Driver Tax: Year-Round Checklist (Including CIS)

Self employed Uber driver tax comes down to five jobs: register with HMRC, keep records, set money aside, file your Self Assessment return and pay on time. If you also take building work under the Construction Industry Scheme (CIS), you have a sixth job, which is keeping your CIS statements and claiming those deductions on the same return.

This guide is a year-round checklist for a self-employed driver in the UK, written for the 2026/27 tax year. It links to our existing posts on key tax dates and allowable expenses rather than repeating them, so you can dig deeper where you need to.

The second half is a full section for drivers who also work as CIS subcontractors. Almost no other driver guide covers it, yet plenty of drivers do a few days on site alongside their Uber hours.

Key takeaways

• Uber does not deduct tax from your fares. You must register with HMRC, file a return and pay your own Income Tax and National Insurance.
• Tell HMRC by 5 October if you need a return for the tax year that just ended. File online and pay by 31 January.
• CIS deductions only apply to construction payments, never to Uber earnings. They are 20% if you are registered, 30% if not, and 0% with gross payment status.
• CIS deductions count as tax you have already paid. You report them on the same Self Assessment return and HMRC subtracts them from your bill.
• Keep every Uber statement, expense record and CIS payment and deduction statement for at least 5 years after the 31 January filing deadline.

What is self employed Uber driver tax?

Self employed Uber driver tax is the Income Tax and National Insurance you pay yourself, through Self Assessment, on the profit from driving. Uber treats you as self-employed for tax, so it does not use PAYE. You add up income, subtract allowable costs and pay tax on what is left.

HMRC now receives an annual report from platforms about what they paid you, so your return should agree with it. Our guide to what HMRC sees on your Uber return explains that data sharing in detail.

Do you have to register as a self employed Uber driver?

Yes, if your self-employed income was more than £1,000 in the tax year, you must send a Self Assessment return. According to HMRC's Self Assessment deadlines guidance, you must tell HMRC by 5 October if you need a return for the previous year and have not filed one before.

For the 2025/26 tax year that date is 5 October 2026. If you register later, HMRC sets a different filing date, three months from its letter or email. You must still pay by 31 January 2027, or you will get a penalty.

Registering gets you a Unique Taxpayer Reference (UTR), a 10-digit number that identifies you to HMRC. Allow time for the UTR letter to arrive, because you cannot file without it. New to all this? Start with our first tax return guide for new Uber drivers.

What is the year-round tax checklist for a self-employed driver?

The checklist runs from April to April. Each stage has a job: record income and costs as you go, review quarterly, register by 5 October, file by 31 January and pay in January and July. Doing a little each month prevents a rush at the deadline.

1. April: the new tax year starts on 6 April. Open a separate bank account for driving money and start a fresh record of income, mileage and costs.
2. Every week: save your Uber statements and log expenses. Do not wait for the year end, because receipts and app data are easier to gather while they are fresh.
3. Every month: record your income and costs in a spreadsheet, app or bookkeeping tool. Move a share of each week's earnings into a savings pot for tax.
4. Every quarter: check your profit so far. Compare it with the £50,000 Making Tax Digital line and the £90,000 VAT line so you are never caught out.
5. By 5 October: tell HMRC you need a return if you have not filed before. This is the registration deadline.
6. From 6 April: you can file the return for the year just ended. Filing early shows you your bill early, which gives you months to save.
7. By 31 January: file online and pay the balance, plus your first payment on account if one is due.
8. By 31 July: pay the second payment on account if you are on the system. Then start the cycle again.

Our key tax dates post has the full calendar with reminders, so this checklist stays short on dates.

Which deadlines apply for 2026/27?

The main Self Assessment dates are 5 October 2026 for registration, 31 October 2026 for paper returns, 30 December 2026 for paying through your tax code, and 31 January 2027 for online returns and the tax you owe. A second payment date falls on 31 July 2027.

The dates above come from the GOV.UK Self Assessment deadlines page. HMRC also says the last tax year ran from 6 April 2025 to 5 April 2026. Pay attention to 11:59pm, because a late minute still counts as late.

How much tax and National Insurance do you pay?

You pay Income Tax on your profit above your personal allowance, plus Class 4 National Insurance. For 2026/27, GOV.UK says Class 4 is 6% on profits from £12,570 to £50,270 and 2% above that. Class 2 is treated as paid once profits pass £7,105.

According to HMRC's self-employed National Insurance rates for the 2026/27 tax year, below £7,105 you can choose to pay voluntary Class 2 at £3.65 a week. Volunteering can protect your State Pension record.

Income Tax bands and the personal allowance can differ between England, Wales, Northern Ireland and Scotland, so check the current figures on GOV.UK. Our tax calculator gives a quick estimate of what to set aside.

The £1,000 trading allowance

If your self-employed income is £1,000 or less, you usually do not have to tell HMRC. Above £1,000, you must register. You can claim the trading allowance or your real costs, but not both, so most drivers with real vehicle costs claim the costs.

How do payments on account work?

Payments on account are advance payments towards next year's bill. GOV.UK says each one is usually half of the tax you owed the previous year, and they fall due by 31 January and 31 July. You do not pay them if last year's bill was under £1,000.

For a driver whose profit is rising, the first January bill can feel heavy. It includes the balance for last year and the first payment on account for this year. Plan for that double hit from the start.

See HMRC's guidance on payments on account for the rules on asking to reduce them. If actual profit is lower than expected, you can ask HMRC to lower the payments, but interest applies if your real bill turns out higher.

What records must a self-employed driver keep?

You must keep records of all sales and income, all business expenses, and your personal income. GOV.UK says to keep them for at least 5 years after the 31 January deadline for that tax year. Missing records can cost you allowable expenses, which raises your bill.

• Uber and Bolt weekly and annual statements, plus any other platform earnings.
• Fuel, servicing, insurance, licence, phone and software receipts.
• A mileage log if you claim by the mile, with dates, journeys and odometer readings.
• Bank statements for the account you use for driving money.
• For CIS work: every monthly payment and deduction statement from each contractor.

Our guide to mileage logs and bookkeeping records shows how to build a log that stands up to an HMRC check. For what you can actually claim, see allowable expenses for Uber drivers.

When do Making Tax Digital and VAT start to matter?

Making Tax Digital (MTD) for Income Tax applies from 6 April 2026 if your qualifying income is over £50,000. VAT registration is required when your taxable turnover passes £90,000 in 12 months. Both tests look at income before expenses, not profit.

HMRC's Making Tax Digital sign-up guidance defines qualifying income as total self-employment and property income before expenses. Check GOV.UK for the dates that apply if your income is below £50,000.

For VAT, GOV.UK says you must register within 30 days of the end of the month you go over the VAT threshold. Registering for VAT changes how you price and account for fares, so it is a big decision. Read our VAT guide for Uber drivers and our MTD explainer.

If you also earn CIS income, add it to your driving income when you test yourself against the £50,000 and £90,000 lines. The tests look at your total self-employment turnover, not one job at a time. Check the exact rules for your mix of income on GOV.UK.

What happens if you miss a deadline?

You get a late filing penalty of £100 straight away, and more if you stay late. GOV.UK lists daily penalties of £10 a day after 3 months, up to £900, then 5% of the tax due or £300, whichever is greater, at 6 and 12 months. Late payment adds separate penalties and interest.

HMRC's Self Assessment penalties page sets out the full list. Late payment penalties of 5% of the unpaid tax apply at 30 days, 6 months and 12 months, plus interest. If you are struggling to pay, contact HMRC before the deadline, not after.

Do Uber drivers ever pay tax under CIS?

No. CIS deductions apply only to payments for construction work. Uber fares and tips are ordinary self-employed income with no tax taken off. But if you also work for a building contractor, that pay falls under CIS and your driving profit and your construction pay end up on one Self Assessment return.

This mix is common. A driver might do site labour on weekdays and Uber at night, or take on a few days of groundwork or decorating. Each source of income has its own records, its own rules, and both feed your tax bill.

If you are employed on a site rather than self-employed, CIS does not apply to you. GOV.UK says you do not need to register for CIS if you are an employee, so check your employment status if you are unsure.

What is the Construction Industry Scheme for a self-employed driver?

The Construction Industry Scheme (CIS) is a HMRC system where contractors deduct money from a subcontractor's pay and send it to HMRC. According to GOV.UK CIS subcontractor guidance, these deductions are advance payments towards your Income Tax and National Insurance, not an extra tax.

It covers most construction work on buildings and structures, including site preparation, demolition, repairs and alterations. A driver who does that kind of work for a contractor is a CIS subcontractor for those jobs, even though they are a driver the rest of the time. Our CIS returns service handles this side of the return.

How do you register for CIS?

Register online with your UTR, legal business name, VAT number if you have one, and the date you started trading. GOV.UK says the quickest route is online, and it registers you for net payment status. If you have no UTR, register for Self Assessment and choose working as a subcontractor.

Doing both at once means you get Self Assessment and CIS set up together. You could be fined for false information, so give exact details.

1. Check you are self-employed for the construction work rather than an employee of the contractor.
2. Get your UTR by registering for Self Assessment if you do not already have one.
3. Register for CIS online with your Government Gateway sign-in, or by post if you cannot use the online service.
4. Give your contractor the exact UTR and business name you registered with, so they can verify you.
5. Ask for a payment and deduction statement every month and keep it safe.

Register before your first payment. Unregistered subcontractors, or those the contractor cannot verify, are charged the higher rate, which can hit your cash flow hard.

What are the CIS deduction rates: 20%, 30% and 0%?

The standard CIS deduction is 20% if you are registered and the contractor can verify you. It is 30% if you are not registered or cannot be verified. With gross payment status, contractors take nothing off and you pay all your tax yourself at the end of the year.

Deductions are not taken from everything on your invoice. GOV.UK says contractors do not deduct from VAT, consumable stores, plant hire, manufacturing or prefabricating materials, or materials you paid for directly. Keep receipts, because without evidence the contractor estimates the material cost.

Can a driver get CIS gross payment status?

Yes, if your business passes HMRC's tests, although many part-time drivers will not. You must have paid tax and National Insurance on time, do construction work in the UK and run the business through a bank account. GOV.UK also sets a minimum turnover test.

For a sole trader, the turnover test is at least £30,000 over the last 12 months, ignoring VAT and materials. Check on GOV.UK whether your construction turnover alone or your combined turnover is measured before you apply. HMRC reviews gross payment status every year, and late returns or payments can lose it.

If HMRC cancels your status you have to wait a year to reapply. Applying also registers you for CIS if you are not yet registered. For a small amount of site work, net payment status at 20% is usually simpler.

How do CIS deductions work on one Self Assessment return?

You report your total pay before deductions as income, and the total deductions as CIS deductions. HMRC then works out your tax and takes off the deductions your contractors have already paid. GOV.UK says if you still owe, you pay by 31 January, and if you overpaid, HMRC refunds you.

So your Uber profit and your CIS profit sit on the same return. HMRC calculates tax on the total, and the CIS deductions act as a credit against the result. This is why a driver with a low profit can get money back from CIS deductions.

Take the gross figure from your statements, not the net amount that reached your bank. If you report the smaller net figure, you understate income. Our personal tax service prepares one return covering both.

How do you claim a CIS refund?

If you are a sole trader, claim through your Self Assessment return. Enter your income and CIS deductions, and if the deductions are more than your tax, HMRC pays the difference back. You do not need a separate claim unless you stop trading part-way through the year.

GOV.UK says that if you stop trading you may be able to reclaim deductions during the tax year using the sole trader form. Limited companies use payroll instead: they enter CIS deductions on their Employer Payment Summary (EPS) and claim any leftover after the tax year ends. Never use the Corporation Tax return for this, as it can attract a penalty.

There are no guaranteed refunds. HMRC may ask for evidence of your deductions or change your claim, so keep the statements. If you cannot get statements from a contractor that has gone out of business, GOV.UK explains how to write to HMRC with the details.

What CIS records and statements should you keep?

Keep every monthly payment and deduction statement your contractor gives you. GOV.UK says contractors must provide one within 14 days of the end of each tax month, showing what they paid you and what they deducted. Ask for a replacement if you lose one.

• Monthly payment and deduction statements for every contractor.
• Invoices, including the split between labour, materials and VAT.
• Receipts for materials you paid for directly.
• Your CIS registration details and UTR, exactly as you gave them to the contractor.
• Your own log of days worked, so you can spot missing payments.

If the figures on a statement look wrong, speak to the contractor first. Keeping statements alongside your Uber records makes filing far easier.

What are the most common mistakes and their penalties?

The most costly mistakes are missing the 5 October registration date, filing late, paying late, and reporting the wrong figures. Each can trigger a penalty or interest charge. Fixing your habits early is far cheaper than fixing errors after HMRC writes to you.

If HMRC opens a check or issues a penalty, get professional representation. Our HMRC support team can act for you.

Key terms

• UTR: Unique Taxpayer Reference, the 10-digit number HMRC gives you when you register for Self Assessment.
• NIC: National Insurance contributions. Self-employed people pay Class 2 and Class 4.
• POA: payments on account, advance instalments towards next year's tax bill.
• MTD: Making Tax Digital, HMRC's system of digital records and quarterly updates.
• CIS: Construction Industry Scheme, where contractors deduct tax from subcontractors.
• Net payment status: paid with CIS deductions taken off at 20%.
• Gross payment status: paid in full, with tax paid by you later.
• EPS: Employer Payment Summary, used by limited companies to claim CIS deductions.

How Uber Driver Accountant helps

Uber Driver Accountant works only with drivers, on fixed fees from £20 a month. We are independent of Uber and Bolt. We prepare your Self Assessment return, keep your figures in order across the year, and handle CIS deductions alongside your driving income.

Start with our personal tax service for driving income, and add our CIS returns service if you also work on site. You can see the fixed pricing here.

Conclusion: your next step

A self-employed driver's tax year is simple once it follows a routine: register, record, save, file and pay. Add CIS to the mix and the routine is the same, with one extra folder of statements and one extra line on your return.

If you want the checklist handled for you, contact us and we will tell you what applies to your income.

Last reviewed 20 September 2026 by the Uber Driver Accountant tax team.

This article is general information and is not personal tax advice. Speak to a qualified accountant about your own circumstances, and use professional representation if HMRC raises a dispute or penalty.