Self-Employed Delivery Driver Tax 2025/26
Frequently Asked Questions
In the UK, Deliveroo and Uber Eats treat their couriers as self-employed (Supreme Court ruled Uber drivers are workers, but delivery riders remain self-employed in most cases). This means you pay self-employed taxes via self-assessment.
Mileage (HMRC approved rates), mobile phone (work portion), cycling/motorbike equipment, insurance, clothing for safety purposes (not normal clothing), and any direct costs of doing the job.
45p per mile for the first 10,000 business miles per year, then 25p per mile above 10,000. For motorbikes: 24p/mile. Bicycles: 20p/mile.
Yes. If you earn more than £1,000/year from self-employment (above the Trading Allowance), you must register for self-assessment with HMRC by 5 October after the relevant tax year.
£1,000 per year. If your self-employed income is below £1,000, you don't need to declare it or pay tax. Above £1,000, you must file a self-assessment return.
Yes. Self-employed people pay Class 2 NIC (£3.45/week if profits above the small profits threshold of £12,570) and Class 4 NIC (6% on profits £12,570-£50,270, 2% above).
If your tax bill is over £1,000, HMRC requires you to make advance payments on account (50% of prior year's bill due 31 January and 31 July). This can create a large first payment.
Yes. Instead of approved mileage rates, you can claim actual fuel, insurance, and maintenance costs (for the business proportion of miles driven). However, mileage rates are usually simpler.
Yes. Under the DAC7 (Digital Platform Reporting) rules from January 2024, platforms must report UK sellers' earnings to HMRC annually. HMRC will know your platform income — it must be declared accurately.
Your employment income and self-employed income are combined for tax purposes. Declare both on your self-assessment return. Your personal allowance applies to the combined income.
If turnover is below the VAT threshold (£90,000 for 2024/25), you don't need to register. Most individual delivery drivers don't earn enough to need VAT registration.
Keep records of platform payments (check your driver app — usually weekly/biweekly statements), mileage (app mileage log or manual record), and all receipts for expenses.