Tax for delivery and courier drivers

Parcels, takeaways, groceries — if you deliver for the apps or as a courier, you're self-employed, and the tax is yours to handle. The good news: your mileage does a lot of the heavy lifting.

Driving for the likes of Amazon Flex, Evri, a courier firm or a food app almost always makes you self-employed. Once you earn more than £1,000 in a tax year you'll need to file a return, paying tax on your profit after costs.

Your vehicle: usually the biggest claim

You pick one method per vehicle and stick with it:

• Simplified mileage — 55p per mile for the first 10,000 business miles and 25p after. For high-mileage delivery work this is often the simplest and most generous option, and it already covers fuel, servicing and wear.
• Actual costs — fuel, insurance, repairs, servicing and so on, plus capital allowances on the vehicle.

Other costs you can claim

• Courier or "hire and reward" insurance — the cover you need to deliver for work.
• Your phone and data for the delivery apps.
• Parking while making deliveries (not fines).
• Bags, trolleys and equipment, and any uniform.

Making Tax Digital

Full-time drivers often clear the Making Tax Digital thresholds, so you'll move to digital records and quarterly updates from April 2026. We keep the records and file everything for you.

This guide is general information, not personal tax advice. Rates and allowances can change at each Budget — always confirm the current figures on GOV.UK or ask us to check your situation.