Deliveroo & Just Eat Driver Tax Guide: What You Can Claim
By Sardar Muhammad, AAT • • 9 min read
📋 Quick Summary
- Deliveroo, Just Eat, Uber Eats, and Amazon Flex drivers are self-employed
- You must register with HMRC and file a self-assessment tax return
- Claim expenses like bike repairs, fuel, phone, equipment, and delivery bags
- The Trading Allowance means you don't pay tax on the first £1,000
Who Is This Guide For?
This guide is for anyone working as a delivery driver or rider for:
- Deliveroo – food delivery cyclists and drivers
- Just Eat – restaurant delivery partners
- Uber Eats – food delivery via the Uber platform
- Amazon Flex – parcel delivery drivers
- DPD, Evri, Yodel – parcel couriers
- Stuart, Gophr – on-demand delivery riders
Whether you deliver by bicycle, e-bike, motorcycle, or car, the tax rules are the same – you're self-employed and responsible for your own taxes.
The £1,000 Trading Allowance
Good news for occasional or part-time delivery drivers: if your total self-employment income is under £1,000 per year, you can use the Trading Allowance. This means:
- You don't need to register as self-employed
- You don't need to file a tax return
- You don't pay any tax on that income
However, if you earn over £1,000 from delivery work (before expenses), you must register for self-assessment.
Registering as Self-Employed
Once you're earning over £1,000, you need to:
- Register with HMRC at GOV.UK
- You'll receive a Unique Taxpayer Reference (UTR) number
- Set up a Government Gateway account if you don't have one
- File your self-assessment tax return by 31st January each year
Deadline: Register by 5th October following the tax year you started. For example, if you started delivering in August 2025, register by 5th October 2025.
What Expenses Can Delivery Drivers Claim?
Expenses reduce your taxable profit, which means less tax to pay. Here's what you can claim:
🚲 Bicycle Expenses
If you deliver by bicycle or e-bike:
- Bicycle purchase (spread over time as capital allowance, or claim Annual Investment Allowance)
- Repairs and servicing
- Tyres, inner tubes, brake pads
- Lights, locks, accessories
- E-bike battery replacement and charging costs
🏍️ Motorcycle/Scooter Expenses
If you deliver by motorcycle:
- Fuel costs
- Insurance (delivery use)
- Road tax
- MOT and servicing
- Repairs and parts
- Helmet and protective gear
🚗 Car Expenses
If you deliver by car (Amazon Flex, DPD etc.):
- Option 1: Actual costs – fuel, insurance, repairs, road tax (business proportion)
- Option 2: Mileage rate – 45p per mile (first 10,000), 25p after
For high-mileage drivers, actual costs often work out better. We can calculate both for you.
📱 Equipment & Other Expenses
- Phone and data plan – essential for the delivery apps (business proportion)
- Phone mount – for navigation
- Delivery bag – thermal bags, pizza bags
- Waterproof clothing – jackets, trousers, gloves
- High-visibility vest
- Power bank/charger – to keep phone charged
- Platform fees – any fees charged by Deliveroo, Just Eat etc.
- Accountancy fees – our fees are tax-deductible!
How Much Tax Will I Pay?
Tax is calculated on your profit (income minus expenses):
| Profit Band | Tax Rate |
|---|---|
| £0 - £12,570 | 0% (Personal Allowance) |
| £12,571 - £50,270 | 20% (Basic Rate) |
| £50,271+ | 40% (Higher Rate) |
Important: If you have a day job, your personal allowance may already be used up. This means all your delivery income could be taxed at 20% or more.
Example: Part-Time Deliveroo Rider
Deliveroo income: £8,000
Expenses: £1,500 (bike repairs, phone, bag, waterproofs)
Taxable profit: £6,500
Day job income: £25,000 (personal allowance used here)
Tax on delivery income (20%): £1,300
National Insurance: Nil (as profits below £12,570)
Working for Multiple Apps
Many delivery drivers work for Deliveroo, Just Eat, and Uber Eats at the same time. This is fine – you simply:
- Add up all your income from all platforms
- Claim expenses across all your delivery work
- Report everything on one self-assessment tax return
Download your annual earnings statements from each app to make tax time easier.
Key Dates for Delivery Drivers
- 5th April – Tax year ends
- 5th October – Register for self-assessment (new drivers)
- 31st January – Online tax return deadline + payment due
- 31st July – Second payment on account (if applicable)
Frequently Asked Questions
Do Deliveroo riders pay tax?
Yes, Deliveroo riders are self-employed and must pay tax on their profits. You need to register with HMRC, file a self-assessment tax return each year, and pay income tax and National Insurance on profits above £12,570.
What expenses can food delivery drivers claim?
You can claim bicycle repairs and maintenance, motorcycle/car fuel and running costs, phone and data plan, delivery bags and equipment, protective clothing, platform service fees, and a proportion of home costs for admin.
Do I need to pay tax if I earn under £1,000?
If your total self-employment income is under £1,000, you can use the Trading Allowance and don't need to register or pay tax. Above £1,000, you must register for self-assessment.
Can I claim for my bicycle?
Yes! You can claim capital allowances on a bicycle used for deliveries. You can often claim the full cost in year one using the Annual Investment Allowance. Ongoing repairs, servicing, and parts are also allowable expenses.
Get Help With Your Tax Return
As a Glasgow accountant specialising in delivery drivers and the gig economy, I can help you:
- Register for self-assessment
- Maximise your expense claims
- Prepare and file your tax return
- Calculate your tax bill accurately
- Set up a system for tracking expenses
Need Help With Your Taxes?
Affordable, fixed-fee tax returns for delivery drivers in Glasgow.
Sardar Muhammad, AAT Certified
Sardar is an AAT certified accountant and founder of LimeTree Accounting Solutions in Glasgow. He specialises in helping delivery drivers, taxi drivers, and gig economy workers with their tax returns.