Platform T&C changes (UK 2025-26)

Summary

The clearest public 2025 to April 2026 terms changes are Uber's late 2025 to early 2026 driver contract rewrite outside London, tied to a new "agent" model and a variable service fee of 3% to 49%, plus ongoing DAC7 tax-reporting clauses on platforms such as Deliveroo. The most anti-worker change in the material reviewed is Uber's reported move to force acceptance of new terms or lose platform access, while shifting more commercial risk onto drivers through variable commission and an agency structure. Publicly verifiable platform-by-platform wording changes for Just Eat, Bolt and Amazon Flex are patchier, so GigKiln should be careful not to overclaim unless it has archived copies of the actual UK terms text.

Key facts (UK 2025 to 26)

Uber reportedly issued revised driver terms outside London in December 2025 for use from January 2026, making clear that drivers contract directly with passengers and Uber acts as an agent rather than the supplier of the ride.

ADCU said on 21 December 2025 that Uber's new non-London terms required drivers to accept by 5 January 2026 or risk losing access to the app.

ADCU also said the new Uber terms introduced a variable service fee ranging from 3% to 49% outside London, which it condemned as income-destroying and unpredictable.

Reports on the 2026 Uber contract change say the shift was linked to VAT and principal versus agent structuring after private hire VAT rule changes taking effect in January 2026.

Deliveroo's UK rider tax-reporting page states that from January 2024 it must collect certain tax details from self-employed riders in the UK under "Reporting Rules for Digital Platforms" and report information once a year. That remains a live public DAC7-style compliance feature in February 2026.

Stuart's substitution rules were already tightened in public guidance from 11 March 2024, with substitute requirements including right to work in the UK, no unspent criminal convictions, correct transport type and Hire & Reward insurance where needed. No reviewed source showed a newer public Stuart substitution change between January 2025 and April 2026, but the 2024 rule remained highly relevant in 2025 to 26.

Amazon Flex publicly allows block substitution in the app, but the reviewed material did not provide a verified primary-source January 2025 to April 2026 UK terms redline showing major wording changes on substitution, cancellation, insurance or dispute resolution.

HMRC platform reporting pressure was visibly filtering through to drivers by early 2026. Non-primary commentary said Uber driver income data was being compared with Self Assessment returns, which fits the DAC7 reporting direction, but GigKiln should treat that as secondary unless backed by a primary HMRC notice or platform clause.

Legislation, case law, regulation

DAC7 style digital platform reporting rules are now a real compliance issue for UK gig workers, requiring platforms to collect and report tax data. Deliveroo's public rider page confirms this in UK operations.

Private hire VAT rule changes taking effect from January 2026 drove at least some of the contract restructuring around Uber outside London, according to multiple reports on the agency rewrite.

Uber BV v Aslam [2021] UKSC 5 still hangs over any terms change that increases platform control while trying to shift legal or tax risk onto drivers. ADCU explicitly linked Uber's proposed service fee structure to minimum wage risk and Uber's obligations after Uber BV v Aslam [2021] UKSC 5.

Right-to-work and substitution rules remain live legal territory. Stuart's substitution page requires substitutes to have right to work, comply with criminal record and insurance requirements, and use the same transport type as the account holder.

How it actually works

From a worker's point of view, terms changes matter because the platform can use a quiet app pop-up or email to rewrite how risk, fees, tax and blame are allocated. Drivers and riders often click accept because they need to work that day. Then they find out later that the new wording gives them less certainty over earnings, more personal responsibility for VAT or tax reporting, tighter substitution conditions, or easier suspension routes.

The clearest example in this period is Uber outside London. Reports in December 2025 and January 2026 say Uber rewrote terms so the driver contracts directly with the passenger and Uber acts as the agent, not the supplier of the transport service. If that wording sticks, it is not just legal wallpaper. It can affect who carries VAT risk, how the fare is described, and how much of the passenger payment Uber takes as a service fee.

For workers, the ugliest bit is the reported service fee range. ADCU said Uber's new terms outside London allowed a variable service fee from 3% to 49%. That is a huge spread. A fixed commission is bad enough, but at least a driver can price their life around it. A commission that might be 3% on one job and 49% on another is commercial chaos. ADCU said this could push drivers below minimum wage once waiting time is counted. That is not dramatic language, it is a practical earnings problem.

The second ugly bit is coercion. ADCU said drivers were told to accept the new terms by 5 January 2026 or be blocked from the platform. If true, that is a classic app-economy power move: "agree now or lose your income stream". GigKiln should call that what it is. It is not genuine negotiation if the other side can switch off your work.

DAC7 reporting clauses are another area workers should care about. Deliveroo's public reporting page says it has to collect tax details and report information annually under the Reporting Rules for Digital Platforms. That means platforms are not just payment intermediaries any more. They are part of the tax compliance machine. If a rider under-declares income to HMRC, or lies on a childcare or benefit form, the platform data trail makes that riskier.

Substitution rules are another trap. Stuart's published substitution page is older than the requested time period, but it stayed relevant during 2025 to 26 because it sets strict conditions for substitutes, including right to work and, where needed, proper Hire & Reward insurance. In plain English, "my mate can just cover for me" is not a safe assumption. If a substitute crashes, lacks insurance, or has no right to work, the worker carrying the account can be the one who gets wrecked.

The hard part of this prompt is that some changes were probably real but not cleanly public. Amazon Flex, Just Eat and Bolt may well have updated UK terms in 2025 to 26, but based on the reviewed material the public evidence is patchy. That means GigKiln should either archive the actual terms PDFs and compare them line by line, or avoid pretending to know changes it cannot prove.

Worked example

Take a 34 year old Uber driver outside London with £42,000 turnover and £8,000 allowable expenses in the 2025 to 26 tax year. Under the reported new terms for January 2026, Uber says it is acting as agent and can charge a service fee that varies from 3% to 49%. That matters because the driver cannot reliably forecast what share of each fare they keep. If the platform takes a much larger cut on slower trips or certain products, the driver carries the earnings shock, not Uber.

Suppose that driver was previously budgeting around a roughly 20% to 25% platform cut. If some trips now effectively lose close to half the fare to service fees, the driver's real net earnings could collapse, especially once unpaid waiting time, petrol, insurance and vehicle rental are added. That is why ADCU attacked the 49% ceiling so hard.

Now take a Deliveroo rider earning £180 a week on an e-bike. The rider may think platform terms are just background noise, but the Deliveroo tax-reporting rules are very real. Deliveroo says it has to collect certain tax details and report rider information annually. If that rider tells HMRC one figure and the platform data points another way, the risk of a compliance problem goes up. That is not theoretical any more.

What Reddit, TikTok and forums get wrong

Misinformation: "Terms updates are just legal admin, nothing really changes." Correction: the reported Uber non-London 2026 rewrite changed the contracting model and, according to ADCU, introduced a service fee range of 3% to 49%. That is a real earnings change, not admin fluff.

Misinformation: "DAC7 is EU stuff, it does not matter for UK riders." Correction: Deliveroo's UK rider page says that in the UK, from January 2024, it must collect certain tax details to comply with the Reporting Rules for Digital Platforms and report information once per year.

Misinformation: "If substitution is allowed, anyone can use your account as long as they can ride or drive." Correction: Stuart's substitution rules require the substitute to be 18 or over, have right to work in the UK, have no unspent criminal convictions, use the same transport type, and have Hire & Reward insurance where needed.

Action steps for the reader

Save every platform terms email and screenshot the old and new wording before you click accept. Do not trust the app to show you the old version later.

If you drive for Uber outside London, check whether your latest agreement says Uber is acting as agent, what the service fee wording says, and whether the app threatened blocking for non-acceptance.

If you ride for Deliveroo, make sure your tax details on the platform are correct and match what you file with HMRC.

If you use substitutes or think about using one, read the platform rules line by line and check right to work and insurance before anyone touches your account.

If a terms change cuts pay or makes suspension easier, send it to your union or representative group straight away. ADCU, GMB and IWGB need the wording, not just your memory of it.

Related tools GigKiln should build

Terms redline tracker that compares old and new Uber, Deliveroo, Stuart, Just Eat, Amazon Flex and Bolt clauses.

Service fee impact calculator for Uber drivers facing variable commission terms.

DAC7 clause explainer that turns platform tax reporting wording into plain English.

Substitution safety checker covering right to work, insurance and account risk.

"Should I accept these new terms?" checklist for drivers and riders under pressure to click agree.

Related guides

"Uber's 2026 non-London driver terms, what changed and why drivers are angry."

"DAC7 and platform tax reporting, what Deliveroo riders and Uber drivers need to know."

"Substitution rules on Stuart, Deliveroo and Amazon Flex, where workers get caught out."

"How to archive and compare gig platform terms before you click accept."

Sources

TaxiPoint, "ADCU criticises Uber over new driver terms allowing service fees of up to 49%", published 21 December 2025, accessed 19 April 2026.

Facebook post reproduced by PHTM Newspaper, "Uber drivers told accept new terms or be blocked", published 21 December 2025, accessed 19 April 2026.

National Technology, "Uber rewrites driver contracts to sidestep new VAT rules on private hire", published 4 January 2026, accessed 19 April 2026.

DMNews, "Uber changes driver terms outside London to confirm agent-only VAT model", published 16 December 2025, accessed 19 April 2026.

Deliveroo Riders, "Reporting Rules for Digital Platforms - Deliveroo", published 11 February 2026, accessed 19 April 2026.

Stuart Help Center, "Right to Substitution", published 10 March 2024 and still live in the review period, accessed 19 April 2026.

Amazon Flex UK, "How Amazon Flex Delivery Block Substitutions Work", accessed 19 April 2026.