Self Assessment for UK Delivery Drivers

Do delivery drivers need Self Assessment?

HMRC says you must send a return if you were a self-employed sole trader and earned more than £1,000 before expenses in the last tax year, subject to the full rules. Other untaxed income or a direct notice from HMRC can also create a filing requirement.

Use the official checker rather than assuming that no tax due means no return due.

Registration and the trading allowance

If annual gross trading income from one or more trades is £1,000 or less, the trading allowance may mean you do not need to tell HMRC, though exceptions apply. If gross trading income is more than £1,000, you normally register for Self Assessment by 5 October after the tax year.

You can claim the trading allowance instead of actual expenses; you cannot deduct both. If expenses exceed the allowance, recording actual eligible costs may produce a better result.

Recording delivery income

Record gross earnings before platform fees. Keep tips, incentives, adjustments and cash or direct work. Reconcile the result to statements and bank receipts without adding a net payout as a second source of earnings.

Recording expenses and mileage

Keep allowable expenses separately from personal spending and retain the business-use calculation for mixed costs. For a vehicle, decide whether simplified mileage or actual costs is appropriate and avoid duplicate claims.

For 2026/27, eligible simplified mileage for self-employed cars and goods vehicles is 55p for the first 10,000 business miles and 25p afterwards; motorcycles are 24p. Read the expense guide and mileage rates guide.

Uber Eats, Deliveroo, Amazon Flex and Just Eat

Use a consistent record for every platform, but keep each statement’s fees and adjustments understandable. Digital platform operators may need to collect seller details and report income to HMRC. HMRC says a platform report does not automatically mean tax is due and does not replace your own records.

For mixed-app shifts, record the actual mileage once. Add the earnings from each source without duplicating the shift. See the Uber Eats, Deliveroo and Amazon Flex guides.

Records to keep

• All sales and income, including platform statements and tips.
• All business expenses and evidence such as receipts and invoices.
• Mileage logs, journey purpose and vehicle details.
• Bank statements and reconciliations.
• Personal income records needed to complete the return.

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

Important deadlines for 2026/27

Payments on account can create another 31 July payment date. Filing or paying late can lead to penalties and interest. Check the official deadline page and your HMRC account rather than relying solely on a general guide.

Submitting the return

1. Confirm the tax year and that every platform and other trade is included.
2. Reconcile gross income, fees, refunds and bank receipts.
3. Choose the permitted expense method and check for duplicates.
4. Review personal details, other income and payments on account.
5. Submit through HMRC’s service or compatible software and save the confirmation.

TaxBuddie’s exports help prepare records but do not submit the return.

Making Tax Digital

From April 2026, qualifying sole traders and landlords with more than £50,000 of qualifying income based on their 2024/25 return need to use Making Tax Digital for Income Tax. HMRC’s staged thresholds are more than £30,000 for April 2027 and more than £20,000 for April 2028.

MTD requires compatible software, digital records and quarterly updates. TaxBuddie’s MTD Tax Centre is planned; TaxBuddie does not currently send MTD updates or returns to HMRC.

Official sources

• Who must send a return — GOV.UK
• Trading allowance — GOV.UK
• Self Assessment deadlines — GOV.UK
• Self-employed records — GOV.UK
• Digital platform reporting — GOV.UK
• Making Tax Digital — GOV.UK