Delivery drivers latest focus for HMRC

Individuals who worked as delivery drivers in 2023-24 and are not registered as self-employed or were not paid through PAYE are HMRC’s latest target for a nudge letter campaign.

HMRC’s letter explains that if they earned more than £1 000 they may need to register for self assessment file a tax return and pay any tax owed by 31 January 2025.

The department also tells the taxpayer that they may need to make a disclosure if they have not declared their income for previous years.

Richard Jones senior technical manager in ICAEW’s Tax Faculty said:

‘As HMRC’s letter makes clear it is important that anyone who needs to submit a tax return for 2023-24 does so by 31 January 2025 to avoid late filing penalties. However the letter may prompt the recipient to take action which is unnecessary or incorrect. For example the letter...