Amazon Flex Tax UK: A Guide for Drivers

Amazon Flex income and Self Assessment

Many Flex drivers report block income as self-employment. HMRC normally requires a return where combined gross trading income exceeds £1,000, subject to the full rules. Count all trades and platforms together for this test.

A new filer reporting 2026/27 would normally register by 5 October 2027 and file and pay online by 31 January 2028. Check with HMRC for your circumstances.

Record delivery blocks clearly

Keep the block date, depot, scheduled window, actual working time, gross pay, adjustments and payment date. A bank credit shows money received but may not explain which blocks or adjustments it covers.

Reconcile Flex summaries and bank receipts by period. Keep cancelled-block or adjustment evidence rather than overwriting the original record.

Mileage and vehicle expenses

For 2026/27, eligible self-employed simplified mileage is 55p for the first 10,000 business miles in cars and goods vehicles, then 25p. Alternatively, actual eligible vehicle costs can be apportioned for business use. Do not use both for the same running costs.

Track the route with the Amazon Flex mileage guide and check the current HMRC rates.

Do depot journeys count as business mileage?

Do not assume that every home-to-depot journey is allowable—or that every one is disallowed. HMRC excludes ordinary travel between home and a regular place of work, but travel from a home base to changing temporary sites can be different for an itinerant trade.

Record home to depot, depot to delivery area, deliveries, returns to depot and the final journey separately enough to review.

Other Amazon Flex expenses

Depending on the method and business use, records might include parking, tolls, phone use, delivery equipment, account charges, software and professional fees. Simplified mileage already represents fuel, insurance, repairs and servicing.

See the Amazon Flex expenses guide.

Records to keep

• Block offers, completed-block summaries and adjustments.
• Gross income and bank payout reconciliation.
• Depot and route segments with mileage and purpose.
• Vehicle selection and expense method.
• Receipts, invoices and mixed-use calculations.

Working across multiple apps

If you switch from a Flex block to food delivery, record the actual journey segments and explain the change in purpose. Keep income sources separate, but do not duplicate overlapping mileage. Combine all trading income for Self Assessment.

Making Tax Digital

MTD for Income Tax now applies to some qualifying sole traders and landlords with qualifying income over £50,000, with staged lower thresholds from 2027 and 2028. TaxBuddie keeps records and exports but does not submit MTD updates.

Official sources

• Who must send a return — GOV.UK
• Vehicle and travel expenses — GOV.UK
• Simplified vehicle expenses — GOV.UK
• HMRC manual: travel to and between sites — GOV.UK
• Records to keep — GOV.UK