MTD records for taxi and private hire drivers: what to keep and what to ask for each quarter
For bookkeepers and accountants with clients who are self-employed taxi, minicab and private hire drivers, including those working through apps. Under Making Tax Digital for Income Tax, each income and expense needs a digital record of the amount, the date and the category, and each quarterly update covers the tax year so far (Create digital records (MTD for Income Tax)). Here is what that means for taxi and private hire drivers, and a request you can copy.
What they should keep
- Fares taken, including cash, card and app earnings
- App weekly or monthly earnings statements (Uber, Bolt, FREENOW and others)
- Commission or radio/circuit fees to operators
- Fuel, servicing, repairs, insurance and licence fees
- Vehicle finance or hire payments
- A log of business and personal miles
What to ask them for each quarter
- App earnings statements for the quarter
- A note of cash fares if you keep one (or your fare log)
- Fuel, repair, insurance, licence and operator-fee receipts
- Your mileage for the quarter if you use the flat rate
Watch-outs for taxi and private hire drivers
- Simplified mileage rates can't be used for vehicles designed for commercial use, such as black cabs and hackney carriages: those claim actual costs. Private hire cars can use them: 55p a mile for the first 10,000 miles and 25p after (2026 to 2027). (Simplified expenses: vehicles)
- Ride-hailing and other apps that connect drivers with customers can report drivers' details, including what they were paid, to HMRC, so app statements and the records sent to HMRC should match. (Reporting rules for digital platforms)
Copy a request for this client
Subject: Your records for [quarter], by [ask-by date] please Hi [first name], Your Making Tax Digital quarterly update for [period start] to [period end] is due to HMRC on [deadline]. Could you send me these by [ask-by date]: - App earnings statements for the quarter - A note of cash fares if you keep one (or your fare log) - Fuel, repair, insurance, licence and operator-fee receipts - Your mileage for the quarter if you use the flat rate Photos and PDFs are fine. If nothing changed this quarter, just reply "nothing to report". Send them here: [your link] Thanks, [your name]
Hi [first name], it's [your name]. Your MTD update ([dates]) is due to HMRC on [deadline]. Please send me your app statements, a note of cash fares, and fuel/repair/insurance receipts by [ask-by date]: [your link]. Thanks!
Quarterly deadlines: 7 August, 7 November, 7 February and 7 May (Send quarterly updates (MTD for Income Tax)). Deadline calculator · General request templates
Sources: GOV.UK, Simplified expenses: vehicles, Reporting rules for digital platforms, Create digital records (MTD for Income Tax), Send quarterly updates (MTD for Income Tax) (read November 2026). A practical checklist, not tax advice.
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