Delivering for the likes of Deliveroo, Just Eat, Amazon Flex or as a courier makes you self-employed. You pay tax on your profit after costs such as fuel or mileage, insurance, phone and equipment.
Many drivers claim the flat-rate mileage allowance rather than actual vehicle costs.
Yes — you can claim HMRC's flat mileage rate, or your actual vehicle running costs, but not both for the same vehicle.
On your profit — income minus allowable expenses. You pay income tax above your personal allowance, plus Class 4 National Insurance on profit above the threshold.
Costs incurred wholly for your work — tools, materials, travel, phone, insurance and more. Keeping them recorded reduces your taxable profit.
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