DAC7: what UK platforms now tell HMRC about your gig income

What it is

"DAC7" is the nickname gig workers use for the UK's digital platform reporting rules. From 1 January 2024, in-scope platforms must collect your tax details and send HMRC a yearly report of what you earned and how many jobs you did. The first UK reports covered the 2024 calendar year and were due by 31 January 2025. The same cycle runs every year after that. The UK rules are based on the OECD model and apply alongside the EU directive that gave the rules their nickname.

How it applies to gig workers

If you drive for Uber, Bolt, Deliveroo, Just Eat, Stuart, Gophr, Amazon Flex or host on Airbnb, the platform treats you as a "reportable seller". It sends HMRC your name, address, date of birth, National Insurance number or UTR, the bank account used for payouts, the total gross amount paid to you, and how many jobs or transactions there were. For service platforms like ride-hailing and delivery, there is generally no minimum threshold. For goods platforms like eBay or Vinted, the platform only has to report you once you pass 30 sales or about £1,700 (€2,000) in a calendar year. Either way, the platform must send you a copy of what it sends HMRC.

HMRC is already comparing this data against Self Assessment returns. Accountants Menzies LLP and BS Associate have both reported in 2026 that HMRC is writing to Uber, Bolt and private hire drivers whose platform income does not match their tax return. Take a driver who reported £30,000 of Uber income for 2024-25 but whose Uber DAC7 report shows £42,000. HMRC can send a nudge letter inviting a correction, or escalate to a formal enquiry and a discovery assessment under the Taxes Management Act 1970. Penalties for deliberate under-declaration can reach 100% of the unpaid tax.

The rules do not change how much tax you owe. They change the odds that HMRC spots undeclared income. For 2025-26, you should assume HMRC will see the gross figure from every app you use.

What you should do about it

• Log into each gig app and download your 2024 and 2025 income summaries. Save them with your tax records.
• Check your in-app messages for anything titled "tax information" or "reporting rules" and complete the required tax profile so the right NI number or UTR goes to HMRC.
• Add up your total gross gig income for 6 April 2025 to 5 April 2026 across every platform and check whether you are over the £1,000 trading allowance.
• If you have undeclared income from earlier years, speak to a tax adviser or a union-linked accountant about correcting it before HMRC writes to you.
• Make sure next year's Self Assessment figures reconcile with the platform totals HMRC will see.

Last reviewed

19 April 2026

Internal links this page emits (3-5):

• hmrc nudge letter — anchor: "HMRC nudge letter"
• trading allowance — anchor: "£1,000 trading allowance"
• self assessment deadlines 2026 — anchor: "Self Assessment deadlines"
• platform income matcher — anchor: "check your platform income against your tax return"
• hmrc sent a letter — anchor: "what to do if HMRC has written to you"

Primary source used:

• Research/B-cross-cutting/B.2-platform-reporting-rules-dac7.md
• Research/Gap/G4.3-hmrc-enforcement.md