FAQs

The new UK Model Reporting Rules for Digital Platforms (“MRDP”) is a new set of transparency rules that aim to assist ‘platform sellers’, such as drivers, with their tax obligations. These rules will apply in the UK from 2024. Digital platforms like Uber must report certain information about their partners (“reportable sellers”) to the tax authorities (refer to the question “What kind of information is Uber going to report to the tax authorities?”). Digital platforms will report this information once per year. For example, information for 2024 will be reported in January 2025.

The UK MRDP rules apply from 1 January 2024 and are introduced under section 349 of the Finance (No.2) Act 2023.

UK MRDP applies to partners of the Uber platform such as drivers, who provide services (such as passenger transportation, delivery of meals, etc.) and/or sell goods (such as the sale of meals) in the UK. Transactions that took place prior to 2024 are not in the scope of UK MRDP rules and will not be reported. UK MRDP applies to both - individual entrepreneurs and legal entities, such as tax-registered companies.

Yes, if you are driving on the Uber platform in the UK, we will report information to the tax authorities as part of our legal requirement. Note that Uber will only report UK MRDP information about your transactions that took place as of 2024 and later. UK MRDP information about your transactions before 2024 will not be reported.

This is an annual reporting obligation. Your data will be shared each January for all income and information for the previous year, with the first report due in January 2025.

These new rules apply to all digital platforms (including Uber) that facilitate, among other things, the ability for ‘Sellers’ (such as drivers) to provide their personal services (such as passenger transportation, delivery of meals, etc.) and/or sell goods (such as the sale of meals).

The information that Uber is required to report varies depending on whether you are an individual or a legal entity, such as a tax registered company. Uber is required to report the following information...

Individuals:

• First and last name
• Primary address
• National Insurance Number
• VAT identification number (if applicable)
• Date of birth
• Bank account number that you use to receive payouts via the Uber platform
• Name of the holder of the bank account if you don’t use your own bank account to operate on the Uber platform
• Number of transactions you performed on the Uber platform during each quarter
• Total payouts you received via the Uber platform during each quarter of the year
• Applicable to Black Hackney/Taxi Drivers under agent model: Commision that Uber charged to you during each quarter (including any fees and taxes)

Legal Entities:

• Company's legal name
• Primary address
• Company registration number
• VAT identification number (if applicable)
• Bank account number that you use to receive payouts via the Uber platform
• Name of the holder of the bank account if you don’t use your own bank account to operate on the Uber platform
• Number of transactions you performed on the Uber platform during each quarter
• Total payouts you received via the Uber platform during each quarter of the year
• Applicable to Black Hackney/Taxi Drivers under agent model: Commision that Uber charged to you during each quarter (including any fees and taxes)

Uber will collect this information about you during a year and report it in January of the following year (for example, Uber will collect information throughout 2024 and report it in January 2025).

You are responsible for your own personal tax affairs and you should continue filing a Self-Assessment Tax return as you have been doing. Please consult your tax advisor or accounting advisor for further advice.

The UK MDRP reporting obligation is for platforms only, and so you are not required to report any information to the tax authorities as part of this obligation. Digital platforms like Uber are responsible for collecting and reporting information on an annual basis. At the same time, we kindly ask you to fill out correctly all the information required in the Invoice settings (for example, your VAT number, official legal name, official address).

Digital platforms are obliged to determine whether the information about drivers that they collect is reliable. We will rely on the information that you have provided to us when you create an account on the Uber platform. If you also provided Uber with copies of documents in a searchable (parsable) format, we may use them to double-check if the information that you inserted yourself is reliable. If we notice discrepancies, we may ask you to update the relevant information.

Ahead of submitting the report with your information to HMRC, we will provide you with a copy of the information that we hold and will be reporting, giving you the opportunity to review the data and make changes where necessary.

The goal of introducing the UK MRDP rules is to improve tax transparency around transactions that take place on digital platforms. In principle, the main goal of this reporting is so that HMRC can simplify their process of verifying your income tax declared through your own tax return. The tax authorities will have access to your information for the first time in 2025 (for your 2024 transactions). We do not know the process the tax authorities will take in order to verify the information they receive under UK MDRP.

Uber will collect required by HMRC information via the Invoice settings form in the Uber app. Please check your app to fill out required information. We will try to make this process as smooth as possible for you.

1. Log into your Driver account in the Uber app
2. Go to Account -> Tax info -> Tax settings
3. You can also use this link that will take you directly to the Tax profile
4. Fill out the form, including all mandatory fields
5. If anything changes (e.g. you change your address) - you need to update it in the Tax profile

If Uber is missing some of your information, we will send you a couple of reminders via email and give you sufficient time to provide the required information. Uber is required by law to provide such details under the UK MRDP and cannot have drivers operating on the Uber platform who don’t comply.

Please see information on where you can find your National Insurance Number on the gov.uk webpage.

You will have to register for VAT if your VAT-taxable turnover is more than £85,000 for the last 12 months. If in doubt - consult your local tax advisor. You can find more details on the gov.uk webpage.

You can find ‌your VAT number on the VAT registration certificate issued by HMRC.

The company number is displayed on your certificate of incorporation.