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How to claim expenses as an Uber or Bolt driver in the UK - the complete guide

Published: July 2026 - Written by a TfL licensed PCO driver

If you drive professionally for Uber, Bolt, FREE NOW or any other ride-hail platform in the UK you are running your own business. That means you are entitled to claim a wide range of legitimate business expenses against your tax bill - reducing what you owe HMRC every year.

Most professional drivers leave hundreds of pounds of unclaimed deductions on the table every year. This guide covers everything you need to know to stay compliant with HMRC and claim every expense you are legally entitled to.

Am I self-employed as an Uber or Bolt driver?

Yes. Despite the Supreme Court ruling in 2021 that Uber drivers are workers rather than independent contractors for employment law purposes, for tax purposes ride-hail drivers in the UK are treated as self-employed. This means you are responsible for your own tax returns, your own National Insurance contributions and your own expense records.

You must register as self-employed with HMRC if you have not already done so. You can register at gov.uk/register-for-self-assessment.

What expenses can I claim as a ride-hail driver?

HMRC allows self-employed drivers to deduct legitimate business expenses from their income before calculating the tax they owe. The golden rule is that the expense must be wholly and exclusively for the purpose of your business.

Vehicle expenses

Your vehicle is your most significant business asset and generates the most valuable expense claims.

Fuel: You can claim the cost of fuel used for business journeys. Keep receipts for every fuel purchase and record your business mileage separately from personal mileage.

Vehicle insurance: Your PCO or hire and reward insurance is a legitimate business expense. Keep your policy documents and renewal receipts.

Vehicle servicing and repairs: The cost of maintaining your vehicle in a roadworthy condition for business use is claimable. Keep receipts from garages and service centres.

MOT: Your annual MOT cost is a legitimate business expense. Keep the MOT certificate and payment receipt.

TfL vehicle licence fee: The cost of your TfL private hire vehicle licence renewal is a legitimate business expense specific to London PCO drivers.

Car washes: The cost of keeping your vehicle clean for passengers is a legitimate business expense. Keep receipts.

Tyres: Tyre replacement costs are claimable as a vehicle maintenance expense.

Mileage method vs actual costs

HMRC offers two ways to claim vehicle expenses. You must choose one method and stick to it - you cannot switch between them once you have filed a return using one method.

Method 1 - Simplified mileage rate: You claim a flat rate per mile driven for business purposes. The current HMRC approved mileage rate is 45p per mile for the first 10,000 miles and 25p per mile after that. This method is simpler but may result in a lower claim than the actual costs method for high-mileage drivers.

Method 2 - Actual costs: You claim the actual costs of running your vehicle, apportioned between business and personal use. This requires detailed records of all vehicle expenses and your total mileage split between business and personal use. This method is more complex but can result in a higher claim.

For most full-time ride-hail drivers who use their vehicle predominantly for business, the actual costs method typically produces a larger deduction. Speak to an accountant to determine which method is best for your situation.

Platform fees and commissions

The commission charged by Uber, Bolt or any other platform is a legitimate business expense. Uber typically charges between 20 and 25 percent commission on each fare. This commission reduces your income and is deducted from the gross fare before you receive payment, so it is automatically accounted for in your earnings figures.

Professional subscriptions and tools

Any subscription or software tool used wholly and exclusively for your business is claimable.

Driverr Pro subscription: The Driverr Pro subscription at GBP 5.99 per month or GBP 47.92 per year is a legitimate business expense for professional drivers. It provides direction intelligence, HMRC Making Tax Digital compliant expense tracking and PCO licence management. Claim the full cost against your tax bill.

Sat nav and mapping apps: If you use a dedicated sat nav device or a paid mapping app subscription for business purposes, the cost is claimable.

Congestion Charge, Dart Charge and tolls

Road tolls and congestion charges incurred during business journeys are legitimate business expenses.

London Congestion Charge: If you drive in the Congestion Charge Zone for business purposes the daily charge of GBP 18 is claimable. Keep your TfL Congestion Charge account statements as evidence.

Dart Charge: If you use the Dartford Crossing for business journeys the charge is claimable. Keep your Dart Charge account statements.

Silvertown Tunnel: The toll for the Silvertown Tunnel is claimable for business journeys.

PCO licence and regulatory costs

Your TfL PCO licence renewal fee is a legitimate business expense. This is one of the most commonly missed deductions for London drivers.

TfL PCO licence fee: The cost of applying for or renewing your TfL private hire driver licence is claimable.

DBS check: The cost of your Disclosure and Barring Service check required for your PCO licence is claimable.

Medical certificate: If HMRC or TfL requires you to obtain a medical certificate as part of your licensing requirements, the cost is claimable.

Mobile phone and data

If you use your mobile phone for business purposes you can claim the business-use proportion of your phone bill. If your phone is used exclusively for business you can claim the full cost. Most drivers use their phone for both business and personal use, so you would claim the percentage of usage attributable to business.

Keep monthly bills as evidence of your total cost and document how you calculated the business-use proportion.

Protective clothing and uniform

If you wear a specific uniform or protective clothing required for your business - for example a TfL-approved driver identification badge lanyard - the cost may be claimable. Generic clothing such as a suit that could be worn outside work is not claimable.

What records do I need to keep?

HMRC requires you to keep records of all your income and expenses for at least five years after the self-assessment deadline for the relevant tax year.

Since April 2026 HMRC Making Tax Digital requires self-employed workers earning above GBP 50,000 to maintain digital records. This threshold reduces to GBP 30,000 from April 2027.

Digital records that HMRC accepts include:

Driverr's receipt capture feature allows you to photograph receipts directly within the app. Your receipts are stored securely and can be exported as a CSV file with download links for your accountant - fully compliant with HMRC Making Tax Digital requirements.

How do I submit my expenses to HMRC?

You report your business expenses on your Self Assessment tax return. The expenses reduce your taxable profit, which in turn reduces the tax you owe.

The deadline for online Self Assessment returns is 31st January following the end of the tax year. The UK tax year runs from 6th April to 5th April.

If you are new to Self Assessment speak to an accountant who specialises in self-employed drivers. Many accountants offer fixed-fee annual returns for sole traders at reasonable rates.

Common mistakes to avoid

Not keeping receipts: Without a receipt or digital record of a purchase you cannot claim it as an expense. Use Driverr's receipt capture feature to photograph every business receipt immediately after purchase before it fades or gets lost.

Claiming personal expenses as business expenses: Only expenses that are wholly and exclusively for business use are claimable. Mixed-use expenses such as a car used for both work and personal journeys can only be claimed in proportion to business use.

Failing to register for Self Assessment: If you earn above GBP 1,000 from self-employment in a tax year you must register for Self Assessment and file a tax return. Failure to register can result in penalties.

Missing the Self Assessment deadline: The online return deadline is 31st January. Missing it results in an automatic GBP 100 penalty and additional penalties for continued delay.

Not claiming all legitimate expenses: This guide covers the most common claimable expenses but it is not exhaustive. An accountant who specialises in self-employed drivers can identify additional deductions specific to your situation.

How Driverr helps with HMRC compliance

Driverr is built with HMRC Making Tax Digital compliance in mind from the ground up.

The expense logger allows you to categorise and record every business expense as it happens - fuel, insurance, servicing, tolls, subscriptions and more. The receipt capture feature stores digital photographs of your receipts within the app. At any time you can export your complete expense record as a CSV file with receipt download links that remain valid for 30 days - ready to share directly with your accountant.

Driverr Pro is available at GBP 5.99 per month or GBP 47.92 per year. The annual subscription cost itself is a legitimate business expense that you can claim against your tax bill.

Download Driverr free and start your 30-day Pro trial at driverr.app.

Disclaimer

This guide provides general information about HMRC expense rules for self-employed ride-hail drivers in the UK. It is not tax advice. Tax rules can change and individual circumstances vary. Always consult a qualified accountant or tax adviser for advice specific to your situation. HMRC guidance is available at gov.uk/expenses-if-youre-self-employed.