Delivery drivers: what expenses can you claim on your tax return?
If you deliver for Uber Eats, Deliveroo, Just Eat, Amazon Flex or similar apps, you're usually self-employed, which means you pay tax on your profit, not your total earnings. Claiming the right expenses can make a big difference to your tax bill.
Are you self-employed?
Most app-based delivery drivers and riders are treated as self-employed. That means you need to register for Self Assessment, keep records of what you earn and spend, and file a tax return each year if your earnings are over £1,000.
If you work for several apps, it's still one business. You add all your delivery income together on your tax return, along with your expenses.
Vehicle costs: two ways to claim
This is usually your biggest expense. You can choose between two methods.
1. Simplified mileage
You claim a fixed rate for every business mile, which covers fuel, insurance, servicing, repairs and wear and tear.
| Vehicle | Rate per business mile |
|---|---|
| Car or van | 45p for the first 10,000 miles, then 25p |
| Motorcycle | 24p |
| Bicycle | 20p |
For example, 8,000 business miles in a car would give you a deduction of £3,600.
2. Actual costs
You claim the business share of what you actually spend: fuel, insurance, repairs, servicing, road tax, breakdown cover and so on, plus capital allowances on the vehicle itself. You'll need receipts and a record of how much of your driving is for business.
You can't use both. Once you've chosen actual costs for a vehicle, you must stick with that method for as long as you use that vehicle in your business. Simplified mileage is easier and often works out well for older or cheaper vehicles, but it's worth comparing.
Other expenses you can usually claim
- Phone and data: the business share of your bill, since you need it for the apps
- Delivery kit: insulated bags, phone mounts, power banks, hi-vis clothing and helmets
- Platform and service fees deducted by the apps
- Parking and tolls while working (but not parking or speeding fines)
- Bicycle or e-bike costs, if you claim actual costs rather than mileage
- Accountancy fees for preparing your accounts and tax return
What you can't claim
- fines, such as parking or speeding tickets
- everyday clothing that isn't protective or branded
- your own meals during a shift, in most cases
- personal use of your vehicle or phone
The £1,000 trading allowance
Instead of claiming actual expenses, you can deduct a flat £1,000 trading allowance. For most full-time drivers, real expenses are much higher than £1,000, so claiming them saves more tax. The allowance can be useful if you only deliver occasionally.
Keep good records
The delivery apps report their workers' earnings to HMRC, so your figures need to match. Download your annual earnings statement from each app, keep receipts, and use a mileage tracker app to log your business miles. If your delivery and any property income is over £30,000, you may need to join Making Tax Digital from April 2027.
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This article is general guidance based on the rules in place when it was written (October 2026). Tax rules change and everyone's situation is different, so please speak to us before making decisions.