MTD for Uber, Deliveroo, and gig workers
Gig work is usually self-employment for MTD purposes. If your gross platform income crosses the threshold, MTD for Income Tax can apply even if you also have a PAYE job.
By Mehmet Demir · Last reviewed: 2 May 2026 · Source: HMRC · Methodology
Bottom line
Use your gross self-employment turnover from platforms such as Uber, Deliveroo, courier apps, marketplace work, and freelance jobs. Do not deduct fuel, mileage, app fees, insurance, or phone costs for the threshold test.
Gross turnover, not profit
If you received £38,000 from delivery and driving platforms and spent £9,000 on costs, your MTD qualifying income is still £38,000. That can put you in the April 2027 group depending on the tax year HMRC checks.
PAYE plus gig work
Employment salary is ignored. A PAYE employee with £45,000 salary and £24,000 gig turnover has £24,000 of qualifying income, not £69,000.
FAQs
Does Uber or Deliveroo income count for MTD?
Do mileage and fuel costs reduce the threshold figure?
What if I have several gig apps?
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Start the checkThis guide is general information, not professional tax advice. Always verify against HMRC's official guidance or speak to a qualified accountant.