Delivery Driver Expenses: What Can You Claim?

What expenses can delivery drivers claim?

Self-employed delivery drivers can deduct eligible business costs when calculating taxable profit, unless they use the trading allowance instead. The cost must meet the relevant rules and must not be the personal part of a mixed-use purchase.

Typical records include vehicle travel, platform fees, mobile phone use, delivery equipment, software and professional costs. Eligibility depends on what was purchased, how it was used and the accounting method.

Mileage and vehicle expenses

For eligible cars, goods vehicles and motorcycles, a sole trader may use HMRC simplified mileage instead of actual running costs. For 2026/27 the rates are 55p for the first 10,000 business miles in cars and goods vehicles, 25p after that, and 24p for motorcycles.

The alternative is to work out actual eligible costs and the business proportion. You cannot use both methods to deduct the same running costs for the same vehicle.

See HMRC mileage rates for 2026/27 and the delivery mileage workflow.

Fuel, insurance, repairs, parking and tolls

Fuel

Fuel may form part of an actual-cost calculation, with private use excluded. It is not an additional simplified-mileage deduction.

Vehicle insurance, repairs and servicing

HMRC lists vehicle insurance, repairs and servicing among possible self-employed travel costs. The business proportion and chosen vehicle-expense method matter.

Parking, tolls and congestion charges

Costs of qualifying business journeys may be allowable and should be supported by receipts or account records. Parking fines and other penalties are not allowable. Travel between home and a regular place of work is normally excluded.

Phone costs and delivery equipment

Mobile phone and data

Claim only the business share of a phone, data or internet bill used for both work and personal activity. Keep the bill and a reasonable basis for the split.

Delivery bags and phone mounts

A bag, insulated box, phone mount, charger or similar item bought for delivery work may be a business cost. Treatment can depend on whether it is day-to-day equipment or a longer-lived asset and whether it also has personal use.

Protective clothing

Protective clothing and a genuine uniform can be allowable; everyday clothing is not, even if you only wear it for work. Waterproofs or safety equipment need to be considered on their actual protective function rather than a general preference to stay comfortable.

Bicycle and e-bike costs

HMRC’s self-employed simplified vehicle-expense page lists cars, goods vehicles and motorcycles, not bicycles. A self-employed cyclist should not automatically apply the employee bicycle mileage rate. Bicycle or e-bike purchase and running costs may instead fall under actual expense or capital allowance rules, with personal use excluded.

Keep purchase documents, repairs, parts and a business-use record. Electrically assisted pedal cycles and other electric two-wheelers can be classified differently, so check the vehicle and accounting treatment rather than guessing from the word “e-bike”.

Accountancy and software

Business software subscriptions and some accountancy or professional fees can be allowable. HMRC distinguishes business accountancy from the cost of preparing and submitting the Self Assessment return itself, which is not normally allowable. Keep invoices and describe what the service covered.

Expenses you cannot normally claim

• Personal or non-business spending.
• Ordinary clothing that could form part of an everyday wardrobe.
• Fines and penalties.
• Travel between home and a regular place of work.
• The private portion of mixed-use phone, vehicle or equipment costs.
• Actual vehicle running costs already represented by a simplified-mileage deduction.
• Other expenses when you choose to use the trading allowance instead.

Do you need receipts?

HMRC requires accurate business records and supporting documents. Keep receipts, invoices, platform statements and bank evidence, and make sure the record explains the transaction. A bank line alone may not show what was bought or why.

HMRC says self-employed business records generally need to be kept for at least five years after the 31 January submission deadline for the relevant tax year. Digital copies can help, but keep them readable and backed up.

Tracking expenses with TaxBuddie

TaxBuddie records expense date, category, amount and business-use share, with receipt evidence where available. The Smart Expense Inbox can preview outgoing payments from a GBP bank CSV, help match existing receipts and leave personal transactions out of your saved expense totals.

You make the decision before saving. TaxBuddie does not decide whether a cost is allowable and does not connect automatically to your bank. For wider tax context, read the delivery driver tax guide or a platform guide for Uber Eats, Deliveroo or Amazon Flex.

Official sources

• Self-employed expenses overview — GOV.UK
• Car, van and travel expenses — GOV.UK
• Simplified vehicle expenses — GOV.UK
• Phone, office and equipment costs — GOV.UK
• Legal and financial costs — GOV.UK
• HMRC manual: clothing — GOV.UK
• Records to keep — GOV.UK