Uber Eats Driver Expenses

Reconcile platform fees to gross income

Do not assume the bank payout is turnover. Keep the statement showing gross fares or delivery income, tips, incentives, fees and adjustments. Record income and potentially deductible fees as separate lines so the payout can be explained.

Use one vehicle-cost method

Eligible self-employed drivers can consider simplified mileage or the business proportion of actual vehicle costs. Simplified mileage already represents fuel, insurance, repairs, servicing and similar running costs. Parking and tolls for business journeys can be considered separately; fines cannot.

Keep vehicle, date, route and purpose with the mileage record. See the Uber Eats mileage guide.

Phone, data and equipment

Claim only the identifiable business share of mixed phone and data bills. Delivery bags, mounts, chargers, protective equipment and business software may qualify where incurred wholly and exclusively for the trade, subject to the detailed rules.

Remove personal use and disallowed costs

Everyday clothing, ordinary meals and personal travel do not become allowable simply because they happen during a working day. Split mixed-use costs on a reasonable basis and retain the original bill plus the calculation.

What to store with each expense

• Date, supplier, amount and payment method.
• Expense category and short business-purpose note.
• Receipt, invoice or statement.
• Business-use percentage where mixed.
• Whether the amount was refunded, reimbursed or later corrected.

Official sources

• Self-employed expenses — GOV.UK
• Simplified vehicle expenses — GOV.UK
• Phone and office costs — GOV.UK
• Trading allowance — GOV.UK