A driver’s return should start from reliable income records and evidence of business costs. This guide explains what to organise, but whether a cost is allowable depends on the facts and the method used for vehicle expenses.

1. Start with complete income records

Collect platform statements from Uber, Bolt and any other operators, then reconcile them with bank receipts and cash-work records. Keep separate notes for tips, incentives and adjustments.

2. Vehicle records matter

Keep mileage and journey information alongside fuel or charging, insurance, repairs, servicing, vehicle finance and licensing records. Do not assume every vehicle cost can be claimed in full.

3. Simplified mileage or actual costs

Eligible self-employed people may be able to use simplified mileage instead of actual vehicle running costs. GOV.UK notes that some vehicles designed for commercial use, including black cabs and hackney carriages, are excluded from the simplified vehicle method. The same method should not be chosen casually without checking the vehicle and previous claims.

4. Other records commonly needed

Keep evidence rather than relying on bank descriptions alone.

  • Platform and operator fees
  • Private hire licence and badge costs
  • Business-use phone and data costs
  • Parking, tolls or congestion charges for business journeys
  • Cleaning and relevant equipment
  • Accountancy and software costs
  • Details of other employment or income

5. Keep business and personal use clear

Mixed-use costs require a reasonable business allocation. Fines, penalties and personal journeys are not made allowable simply because they appear in a business bank account.

Official guidance

Tax and reporting rules can change. Check the current primary guidance before acting.

GOV.UK simplified vehicle expenses ↗

GOV.UK self-employed travel expenses ↗

Turn your driver records into a clear tax return

POL supports Uber and private hire drivers in Leeds and across the UK.

See driver accounting support ↗

This guide provides general information, not personal tax or employment advice. Your treatment and responsibilities depend on the complete facts and current rules.