Uber Eats Tax UK: A Guide for Drivers

Do Uber Eats drivers pay tax?

Uber Eats income is not automatically tax-free. Many drivers report delivery work as self-employment, with tax based on their total income and allowable deductions. If gross trading income from one or more trades is more than £1,000, HMRC says a sole trader will normally need to send a Self Assessment return.

The standard 2026/27 Personal Allowance is £12,570 across total taxable income, but registration and tax-due thresholds answer different questions.

Are Uber Eats drivers self-employed?

Many couriers operate as sole traders, but status depends on the actual arrangement. Check your contract and HMRC status guidance rather than relying on this general guide.

When do drivers need to register?

A new filer who needs to report 2026/27 self-employment would normally tell HMRC by 5 October 2027, then file and pay online by 31 January 2028. See the full Self Assessment guide.

Does Uber Eats report earnings to HMRC?

UK digital platform operators may have to collect seller details and report income to HMRC under platform-reporting rules. HMRC says platforms must provide sellers with a copy of reported information. Whether a specific Uber entity reports your data depends on the applicable rules and arrangement.

A platform report does not automatically mean tax is due and does not replace your records. It may use calendar-year totals while Self Assessment uses the UK tax year.

What expenses can Uber Eats drivers claim?

Potential business costs can include an eligible vehicle method, the business part of phone use, delivery equipment, parking, tolls, software and professional costs. Personal spending, ordinary clothing and fines are not allowable.

Keep platform fees separate from net payouts. Read the detailed Uber Eats expenses guide.

Can Uber Eats drivers claim mileage?

Eligible self-employed drivers can consider simplified vehicle expenses: for 2026/27, 55p per business mile for the first 10,000 miles in cars and goods vehicles, 25p afterwards, and 24p for motorcycles.

A GPS log records distance; it does not decide whether the journey qualifies. Track work and personal travel clearly with the Uber Eats mileage tracker guide.

Fuel and vehicle costs

Do not add fuel, insurance, repairs or servicing on top of simplified mileage. Those costs belong to the alternative actual-cost approach.

Records to keep

• Uber Eats statements or summaries showing gross income, fees, tips and adjustments.
• Bank payouts reconciled to the statement period.
• Mileage, vehicle and journey-purpose records.
• Expense receipts, phone bills and business-use calculations.
• Notes for refunds, corrections and missing evidence.

Working across multiple delivery apps

Include every platform in the tax-year total. If one shift mixes Uber Eats, Deliveroo and Just Eat, record its real distance once and keep earnings by platform. Avoid treating each app as a separate mileage journey when they overlapped.

Making Tax Digital

MTD for Income Tax now applies from April 2026 to some qualifying sole traders and landlords with more than £50,000 of qualifying income, with lower staged thresholds from 2027 and 2028. TaxBuddie does not submit MTD updates or tax returns.

Official sources

• Who must send a return — GOV.UK
• Digital platform reporting — GOV.UK
• Self-employed expenses — GOV.UK
• Simplified vehicle expenses — GOV.UK
• Making Tax Digital — GOV.UK