From 2024, a new tax regulation regarding reporting rules for digital platforms will apply in the UK. From 1 January 2024, Uber Eats must begin collecting all relevant tax information from any new couriers joining the platform. This information will be submitted by Uber Eats to HMRC for these couriers on 31 January 2025.
What are the new UK Model Reporting rules for Digital Platforms?
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 couriers, with their tax obligations. These rules will apply in the UK from 2024. Digital platforms like Uber Eats must report certain information about their partners (“reportable sellers”) 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.
Who do UK MRDP regulations apply to?
UK MRDP applies to partners of the Uber Eats platform such as couriers, who provide services (such as 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.
Will Uber Eats share information about me and my earnings with the tax authorities as part of UK MRDP?
Yes, if you are delivering on the Uber Eats platform in the UK, we will report information to the tax authorities as part of this legal requirement. Note that Uber Eats 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.
Is this a one-off, or is it a continuing reporting obligation?
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.
Why is Uber Eats subject to UK MRDP information reporting? Do these new rules apply to Uber Eats only or to all digital platforms?
These new rules apply to all digital platforms (including Uber Eats) that facilitate, among other things, the ability for ‘Sellers’ (such as couriers) to provide their services (such as delivery of meals, etc.) and/or sell goods (such as the sale of meals).
What kind of information is Uber Eats going to report to the tax authorities?
The information that Uber Eats is required to report varies depending on whether you are an individual or a legal entity, such as a tax registered company. Uber Eats is required to report the following information:
Individuals:
Legal Entities:
Uber Eats will collect this information about you during each year and report it in January of the following year (for example, Uber Eats will collect information throughout 2024 and report it in January 2025).
Do I need to report information to the tax authorities myself or is the reporting handled by Uber Eats?
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 a 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 Eats 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).
How is Uber Eats going to ensure that the information is accurate?
Digital platforms are obliged to determine whether the information about couriers 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 Eats platform. If you also provided Uber Eats 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.
How will the tax authorities use my information?
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.
**Do you have all of the required information about me? **
Uber Eats 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.
How do I fill out Invoice settings?
What if I do not provide the required information?
If Uber Eats 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 Eats is required by law to provide such details under the UK MRDP and cannot have couriers operating on the Uber Eats platform who don’t comply.
** Where can I find my National Insurance Number?**
Please see information on where you can find your National Insurance Number on gov.uk webpage
How do I know if a VAT number is applicable for me and where do I find it?
You will have to register for VAT if your VAT-taxable turnover is more than £90,000 for the last 12 months. If in doubt - consult your local tax advisor. You can find more details on gov.uk webpage. You can find your VAT number on the VAT registration certificate issued by HMRC.
Where can I find my Company registration number?
The company number is displayed on your certificate of incorporation.