HMRC visit PH Operators all the time.It's shocking to know what these " I accept every request" drivers think. Most only take into account the fuel expense, they don't know the rates, don't know what pool is. The worst thing for PH is that many have another job and use uber as an extra.
The only salvation is for TFL to link to HMRC so every driver pays taxes for their earning of PH.
Visiting is one thing, acting on tax dodgers is another. Hmrc are mostly looking for the jackpot, that is non Vat registered, this way it's easier for them to get more money in one swoop.HMRC visit PH Operators all the time.
Every bit of an Uber drivers earnings is available to view as technically its all on Account.
The VAT situation is the one that will trip a lot up as London Uber staff themselves are not the sharpest knife in the drawer, in Feb 15 they removed my trading companies details from my Account and out my details, which they can't do as I didn't trade as a person, I traded as a Ltd Company.
An PH driver can also Trade in whichever legal way they want, the Operator can't make that decision for you.
Though Addison Lee used to refuse to let drivers become VAT registered. Not sure if they have changed that.