⚠️ DAC7 Platform Reporting — In Effect from 2025

HMRC already knows what you earned on Uber, Deliveroo, and Amazon Flex.

Under DAC7 — a UK tax reporting law — every major gig platform is now legally required to report your annual earnings directly to HMRC. The first reports were submitted in January 2025. Your income is already on record. What matters now is whether your expenses are too.

Track your expenses free — start now

Platforms reporting your earnings to HMRC

If you work on any of these platforms, your income is already in the HMRC system.

Any platform operating in the UK digital marketplace is subject to DAC7 reporting requirements. Tap a platform above for a full expense guide.

What HMRC sees — and what you actually owe

HMRC receives your gross platform earnings — the total before any of your business costs. Your job is to make sure your expenses are documented, so you're only taxed on what you actually kept.

What HMRC receives from Uber
£22,400
Gross earnings — before fuel, mileage, PCO licence, phone costs, ULEZ
Tax on this figure: ~£2,800
Your actual taxable profit
£14,200
After mileage deductions, expenses, and allowances documented in GigShield
Tax on this figure: ~£330 — saving £2,470

Example based on 250 miles/week at 45p/mile over 52 weeks plus typical Uber driver expenses. Your actual figures will vary.

What happens if your expenses aren't on record

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HMRC sends you a letter based on the gross figure your platform reported — not your actual profit.

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Without expense records, HMRC has no reason to reduce your tax bill. You pay on the full gross amount.

Going back to reconstruct 12 months of expenses after a letter arrives is stressful, slow, and often incomplete.

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Missing or inconsistent records increase your chance of a formal HMRC enquiry.

GigShield is built exactly for this

Built specifically for UK gig workers — not accountants, not businesses. Every feature exists to make sure that when HMRC's report arrives, yours is already ready.

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Mileage at 45p/mile
Log every business mile. At 10,000 miles, that's £4,500 in allowable deductions — money back from HMRC.
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AI receipt scanner
Photograph a receipt. GigShield reads the merchant, amount, date, and HMRC category automatically.
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Real HMRC tax estimate
See your actual tax bill — Income Tax plus Class 4 NIC — not a flat 20% guess. Updated as you go.
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Import platform earnings
Upload your Uber, Deliveroo, or Bolt CSV. GigShield maps your income automatically.
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Self-assessment pre-fill
Export your SA103S boxes pre-filled with your GigShield data. Hand it to an accountant or file yourself.
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MTD-ready
GigShield submits quarterly updates to HMRC under Making Tax Digital — the next step after DAC7.

Start your expense record today. It's free.

HMRC already has the income side of your tax picture. GigShield builds the expenses side — automatically, as you work. Free for up to 20 expenses per month. No credit card.

Start free — takes 2 minutes

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Frequently asked questions about DAC7

What is DAC7?

DAC7 is a European Union tax reporting directive that the UK adopted into law. It requires digital platforms — including Uber, Deliveroo, Amazon Flex, and all major gig platforms — to collect and report workers' earnings data to the relevant tax authority. In the UK, that means HMRC receives your annual platform earnings automatically.

When did DAC7 come into effect in the UK?

UK platforms were required to start collecting data from 1 January 2024, and the first reports were submitted to HMRC in January 2025. If you worked on any affected platform in the 2023–24 tax year onwards, your earnings have been reported.

Will HMRC contact me because of DAC7?

HMRC uses DAC7 data to cross-reference against self-assessment returns. If you have not filed a return, or if the income declared does not match what platforms reported, HMRC may send a query letter or open an enquiry. Having your expenses properly documented is your protection.

Do I still need to file a self-assessment tax return?

Yes. DAC7 does not replace self-assessment — it supplements it. HMRC now has your income data, but you still need to file your return and declare your allowable expenses. The return is where you claim your deductions and determine what you actually owe.

Can I still claim expenses to reduce my tax bill?

Yes — and this is exactly why documented expenses matter more now than ever. HMRC knows your gross earnings. Your expenses reduce that gross figure to your taxable profit. Every mile driven, every business purchase, every phone bill (business proportion) is a legitimate deduction that reduces what you owe.

What if I haven't filed a self-assessment before?

If you earned more than £1,000 from gig work in any tax year since 2017, you were legally required to file. With DAC7 data now reaching HMRC, this is the moment to get up to date. GigShield can help you track expenses going forward — for past years, consider speaking to an accountant.