Just Eat Courier Expenses

Status changes the expense rules

Self-employed couriers generally deduct allowable business costs when working out taxable profit. Employees use different rules and should consider reimbursements from their employer. Confirm your status before relying on a self-employed expense list.

Choose one vehicle method carefully

An eligible self-employed courier can consider simplified mileage or the business share of actual vehicle costs. Once flat rates are used for a vehicle, HMRC restricts switching while that vehicle remains in the business. Do not add fuel, insurance, servicing or repairs on top of simplified mileage.

Parking and tolls for business journeys can be considered separately; fines are not allowable.

Phone, data and equipment

Keep the business portion of phone and data use supported by a reasonable calculation. Delivery bags, mounts, chargers, lights or similar equipment may be allowable when bought for the work, but personal use must be excluded. Ordinary clothing is not allowable just because it is worn while delivering.

Keep receipts and a short explanation

Store the date, supplier, amount, category, business purpose and receipt. For mixed-use bills, retain the original document and the calculation used to reach the business share. If a cost was reimbursed, record that too so it is not deducted twice.

Trading allowance and expenses do not stack

HMRC says you cannot claim business expenses if you use the £1,000 trading allowance. Compare the available approaches rather than automatically combining them.

Official sources

• Self-employed expenses — GOV.UK
• Simplified vehicle expenses — GOV.UK
• Tax relief for employee expenses — GOV.UK
• Trading allowance — GOV.UK