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Re:HMRC (UK Tax Authority) Persuing Uber for £386M (~$487M) Vat by melx on Wednesday August 02, 2023 @06:33AM (#36969077)
in 2021[1] a Supreme Court ruled that their drivers are employees (and not self-employed people), so I suspect the invoice shall be coming from the company. Perhaps that's also why HMRC is pursuing the VAT for the past year or two.

[1] https://www.bbc.co.uk/news/business-56123668

Re:HMRC (UK Tax Authority) Persuing Uber for £386M (~$487M) Vat by pmyteh on Wednesday August 02, 2023 @08:52AM (#36970197)
The court found they were "workers" rather than employees. It's a sort of half-way status in English employment law for people who are neither employees nor self-employed. It provides some, but not all, of the rights of employment. Most relevant here, it guarantees minimum wage.