Amazon Flex Driver Expenses

Vehicle costs are the central decision

Eligible self-employed drivers can consider simplified mileage or the business share of actual vehicle costs. The flat rate already covers fuel, insurance, servicing, repairs and depreciation-style running costs, so those items cannot be added again.

If using actual costs, keep invoices and a defensible split between business and private use. Capital allowances can introduce additional rules.

Parking, tolls and route charges

Business parking and tolls can be considered separately from simplified mileage. Fines and penalties are not allowable. Link each charge to the block or business journey so it is not confused with private travel.

Phone, data and delivery equipment

Keep the business proportion of phone and data use, along with receipts for mounts, chargers, torches or other equipment bought for the delivery trade. A purchase used personally needs an appropriate split.

Reconcile costs to block income

Retain block summaries, adjustments and bank payouts. Record gross income separately from any deductions so the financial record explains how the deposit was reached. Note cancelled, extended or adjusted blocks while the details are available.

A repeatable evidence pack

• Block record with depot and actual times.
• Mileage or odometer evidence.
• Receipt or invoice for each non-mileage cost.
• Business-purpose note and category.
• Business-use calculation for mixed costs.

Official sources

• Self-employed expenses — GOV.UK
• Simplified vehicle expenses — GOV.UK
• Travel and parking costs — GOV.UK
• Capital allowances — GOV.UK