If your driving income is self-employment income, use HMRC’s checker to establish whether you need to register and send a return. The usual £1,000 trading-income test concerns gross income before expenses, not money left after fuel and platform fees. The same test applies to part-time Uber Eats courier work, where the records to keep depend on whether you deliver by car, motorcycle or bicycle.
Check your starting point
- New to Self Assessment: use the official registration route for a sole trader.
- Already have a UTR: check whether your Self Assessment record is active and whether you need to register the self-employment.
- Received a notice to file: do not ignore it simply because income is low. Ask HMRC if you believe the return is unnecessary.
- Driving alongside PAYE work: keep employment and trading records separately for the overall tax calculation.
If the notification date has passed
The usual notification deadline is 5 October after the tax year in which the obligation arose. For 2025/26 that was 5 October 2026. Register promptly if you missed it, read HMRC’s notice and check both filing and payment deadlines. A later filing date on a notice does not automatically postpone tax payment.
If you have missed a deadline or received a penalty notice, follow our late Self Assessment decision flow to separate registration, filing and payment before choosing the next step.
Prepare your start date, National Insurance number, address and business details. Use official HMRC authorisation when appointing an accountant; do not send Government Gateway passwords through an enquiry form.
The Self Assessment guide explains the wider process. If you want preparation and filing support, request a fixed tax return quote.
Sources checked 8 October 2026: Register · Deadlines.
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