HMRC sent me a letter about my Uber or Deliveroo income

In the next hour

• Read the letter carefully. HMRC nudge letters are not yet a formal enquiry. They invite you to check and correct your returns.
• Note the response deadline. HMRC usually gives a clear date. Put it in your calendar.
• Do not reply yet. Do not ring HMRC to argue. Do not destroy records.
• Pull down every platform annual summary: Uber Tax Summary, Deliveroo statements, Amazon Flex payment history, Just Eat payouts. You need the totals for 6 April to 5 April per tax year.

In the next week

• Reconcile what you actually filed against what HMRC now sees from the platform. Since 1 January 2024, platforms must report seller income to HMRC. A mismatch is why you got the letter.
• If you under-declared, correct the return now. Voluntary corrections attract lower penalties than waiting for an enquiry or a discovery assessment.
• If the figures are small or you think HMRC has got it wrong (e.g. gross vs net, wrong year), reply with a clear short explanation and attach your platform summaries.
• If the under-declaration is serious or covers multiple years, speak to a qualified tax adviser or TaxAid before replying. Do not try to bluff HMRC when they already have the platform data.

Tools, guides and templates to use

• compares Uber/Deliveroo/Flex totals against what you filed.
• shows what the corrected bill looks like.
• how to correct a return.
• why HMRC now has your platform data.
• decodes the letter wording.

When to escalate

TaxAid (free tax help for people on low incomes) at taxaid.org.uk, 0345 120 3779. Low Incomes Tax Reform Group at litrg.org.uk. For complex or multi-year under-declaration, a Chartered Tax Adviser. StepChange at stepchange.org if tax debt is one of several debts.

Related crisis pages

• if correcting the return creates a bill you cannot pay.
• if deactivation and tax letters hit together.
• if illness on top of this is breaking the budget.

Last reviewed

19 April 2026

Primary source used:

• Research/Gap/G4.3-hmrc-enforcement.md