Quick answer: UK gig workers must register for Self Assessment if self-employed income exceeds £1,000 in a tax year. Registration deadline: 5 October after the tax year ends. For 2025/26 earnings, register by 5 October 2026. File online and pay by 31 January 2027.
Self Assessment basics
If your total self-employed income from gig work exceeds £1,000 in a tax year (6 April to 5 April), you must register for Self Assessment with HMRC. This applies to Deliveroo riders, Uber Eats drivers, Amazon Flex couriers, Just Eat drivers, and any other platform worker.
Registration deadline: 5 October following the end of the tax year. For 2025/26 earnings, register by 5 October 2026. Late registration results in penalties.
Deadlines
| Deadline | What to do |
|---|---|
| 5 October 2026 | Register for Self Assessment |
| 31 January 2027 | File online return & pay tax |
| 31 July 2027 | Second payment on account (if applicable) |
Tax rates
Your taxable profit = income minus allowable expenses. On that profit you pay income tax at 20% (£12,570 to £50,270) and Class 4 NI at 6% on the same band. Class 2 NI was abolished from April 2024. Above £50,270 income tax rises to 40% and NI falls to 2%.
Estimates based on HMRC 2025/26 rates. General guidance only — not financial, tax, or legal advice.
Your actual liability may differ. Consult a qualified accountant for personalised advice. Verify rates at gov.uk.