Delivery driver tax basics (UK, 2026/27)

Checked 1 Nov 2026 against GOV.UK / HMRC pages (linked below). For self-employed (sole trader) drivers on apps like Uber Eats, Deliveroo, Just Eat, Evri and Amazon Flex. The current tax year runs 6 April 2026 to 5 April 2027.

1. Key dates

• 31 January 2027, 11:59pm: deadline to file your online tax return for 2025/26 (6 Apr 2025 – 5 Apr 2026) and pay the tax you owe. GOV.UK
• 30 December 2026: file online by then if you want a bill paid through your PAYE tax code. GOV.UK
• The paper return deadline (31 Oct 2026) has passed. GOV.UK
• New to Self Assessment? You had to register by 5 Oct 2026. If you register after that, HMRC gives you a filing deadline 3 months from its letter, but you must still pay by 31 Jan 2027, and you may get a penalty. GOV.UK · Register
• Late filing: £100 straight away, then £10 a day after 3 months (up to £900), then more at 6 and 12 months. Late paying: 5% of unpaid tax at 30 days, 6 months and 12 months, plus interest. GOV.UK

2. Mileage: the flat rate (simplified expenses)

Instead of adding up fuel, insurance, repairs and so on, sole traders can claim a flat rate per business mile. GOV.UK

• Cars and vans, first 10,000 miles: 55p a mile for 2026/27. It was 45p before 6 April 2026, so use 45p for your 2025/26 return due 31 Jan 2027.
• Over 10,000 miles: 25p (unchanged). Motorcycles: 24p.
• Example from GOV.UK (2026/27): 11,000 business miles = 10,000 × 55p + 1,000 × 25p = £5,750.
• You can't use it for a vehicle you've already claimed capital allowances on. Once you use it for a vehicle, you must keep using it for that vehicle. Black cabs and hackney carriages can't use it.
• Parking (not fines) can be claimed on top.

Keep a log of business miles. The alternative is claiming actual costs such as fuel, insurance, repairs, servicing, road tax and breakdown cover. Fines and penalty charges and your normal home-to-work travel are not allowable. GOV.UK

3. The £1,000 trading allowance

• If your total gross self-employed income in a tax year is £1,000 or less, you may not need to tell HMRC, but you must still keep records. GOV.UK
• Over £1,000 gross: register for Self Assessment. You can then take off either the £1,000 allowance or your actual expenses (including mileage), not both. Most full-time drivers' mileage claims will be far bigger than £1,000, so compare. GOV.UK
• “Gross” means everything you earned before expenses.

4. Income tax and National Insurance (2026/27, England)

• Personal Allowance £12,570 (0%). Basic rate 20% from £12,571 to £50,270, then 40% higher rate. GOV.UK
• Class 4 NI: 6% on profits £12,570–£50,270, 2% above. With profits of £7,105 or more you don't pay Class 2, but it still counts for your NI record. Below that, voluntary Class 2 is £3.65 a week. GOV.UK

5. Making Tax Digital (coming for busier drivers)

If your gross self-employment (plus property) income was over £30,000 in 2025/26, you must use Making Tax Digital from 6 April 2027: compatible software, digital records and quarterly updates. It goes down to over £20,000 (2026/27 income) from 6 April 2028. It already applies from April 2026 if 2024/25 income was over £50,000. GOV.UK

Sources (fetched 1 Nov 2026)

• GOV.UK: Self Assessment deadlines
• GOV.UK: Self Assessment penalties
• GOV.UK: Register for Self Assessment
• GOV.UK: Simplified expenses, vehicles
• GOV.UK: Car, van and travel expenses
• HMRC: Trading and property allowances
• GOV.UK: Income Tax rates
• GOV.UK: Self-employed NI rates
• HMRC: Making Tax Digital for Income Tax

General information only, not tax advice. Your situation may differ (for example if you're employed by a courier firm, a limited company or a Scottish taxpayer). Check with HMRC or a qualified accountant. Not affiliated with HMRC, Uber, Just Eat, Deliveroo, Evri, Amazon or DHL.

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