Deliveroo Tax UK: A Guide for Riders

Deliveroo income and Self Assessment

Many riders report delivery income as sole-trader income. HMRC normally requires a return where combined gross trading income exceeds £1,000, subject to the full rules. Gross means before deducting expenses.

For 2026/27, a new filer would normally register by 5 October 2027 and file and pay online by 31 January 2028. Use HMRC’s checker and the delivery driver Self Assessment guide.

Record earnings before the payout

Keep gross delivery fees, tips, incentives, adjustments and any deductions shown on the statement. Reconcile these to bank payouts without recording the payout again as separate income.

If a platform gives you a calendar-year seller report, retain it, but reorganise records for the UK tax year from 6 April to 5 April.

Bicycle and e-bike considerations

Self-employed riders should not automatically use the 20p employee bicycle mileage rate. HMRC’s simplified vehicle scheme for sole traders lists cars, goods vehicles and motorcycles, not bicycles.

Keep bicycle or e-bike purchase documents, repairs, replacement parts, batteries, locks and other costs. Treatment may involve normal expenses or capital allowances, with personal use excluded. Check whether an electric vehicle is an electrically assisted pedal cycle or another class of vehicle.

Delivery equipment and protective clothing

Insulated bags, phone mounts, lights, chargers and safety equipment bought for the delivery trade may be business costs, subject to normal rules and personal use. Protective clothing can be allowable; everyday jackets, trainers and other ordinary clothing are not merely because they are worn on shifts.

Keep the receipt and a short note about the business use. Read the Deliveroo expenses guide.

Mileage for scooters, motorcycles and cars

For 2026/27, eligible simplified expenses use 24p per business mile for motorcycles and 55p for the first 10,000 business miles in cars and goods vehicles, then 25p. Do not add fuel and other running costs on top of simplified mileage.

Track the actual journey and review which miles qualify. Read the current mileage-rate guide.

Working across delivery apps

A Deliveroo rider may accept work from Uber Eats or Just Eat during the same period. Keep one record of the real mixed-app shift and distance, while separating each platform’s income and fees. This avoids doubling mileage without losing source detail.

Records to keep

• Statements, weekly summaries and bank payout reconciliations.
• Tips, incentives, fees, refunds and adjustments.
• Shift and journey records, plus the vehicle used.
• Equipment and repair receipts.
• Phone and other mixed-use calculations.

HMRC says business records generally must be kept for five years after the 31 January submission deadline for the relevant tax year.

Making Tax Digital

Some sole traders with qualifying income over £50,000 should have started MTD for Income Tax from April 2026. The threshold falls in stages for 2027 and 2028. TaxBuddie organises records and exports but does not send MTD updates or tax returns.

Official sources

• Who must send a return — GOV.UK
• Self-employed expenses — GOV.UK
• Simplified vehicle expenses — GOV.UK
• HMRC manual: clothing — GOV.UK
• Digital platform reporting — GOV.UK