Mileage, receipts and tax records for delivery drivers
Fuel, phone costs, vehicle expenses — tracked and ready for your Self Assessment.
Your expenses, organised after every shift
Mileage adds up fast
Log every trip with GPS or manual entry. HMRC rates (55p/25p) applied automatically. Track per vehicle — car, van, or motorcycle.
Receipts everywhere
Fuel, phone top-ups, parking, vehicle repairs — scan the receipt after each shift. AI extracts the details and categorises it.
Tax return sorted
When January comes, export a CSV or PDF with everything categorised to HMRC boxes. Send it to your accountant or use it yourself.
What PocketReceipt tracks for delivery drivers
Mileage Tracker
GPS or manual entry per trip. HMRC 55p/25p rates auto-calculated. Track multiple vehicles — car, van, motorcycle. AMAP or actual cost method per vehicle.
Fuel & Vehicle Costs
Scan fuel receipts, MOT invoices, insurance renewals, tyre replacements, and repairs. Each one categorised and ready for your return.
Phone & Data
If you use your phone for deliveries, the business portion is claimable. PocketReceipt tracks apportioned expenses with the business percentage documented.
Parking & Tolls
Parking charges and toll fees are claimable business expenses. Scan the receipt or log it manually.
Tax Forecast
See an estimate of what you owe — income tax and National Insurance. Updated as you add receipts and mileage throughout the year.
CSV & PDF Export
Export everything for your accountant or Self Assessment. SA103F box mapping, quarterly breakdown, mileage summary included.
Three steps to organised records
Log & Scan
Log mileage after each shift. Scan receipts for fuel, parking, phone top-ups, and vehicle costs.
Review
The app categorises everything to HMRC boxes. Smart warnings flag duplicates and unusual amounts.
Export
Download a CSV or PDF with everything organised. Send it to your accountant or use it for Self Assessment.
Allowable expenses for self-employed delivery drivers
HMRC lets you deduct any cost that is wholly and exclusively for your delivery work. The table below maps a typical Uber Eats / Just Eat / Deliveroo / Amazon Flex driver's spend to the boxes on SA103F. The biggest single decision is whether to use simplified mileage (55p/25p) or actual costs (fuel, MOT, insurance, depreciation) — once you pick a method for a vehicle, you cannot switch on that vehicle.
| Expense | Claim? | SA103F box | Notes |
|---|---|---|---|
| Mileage — simplified rate (car / van) | Yes | Box 20 — Car, van and travel expenses | 55p first 10,000 business miles, 25p after. Cannot use simplified if you've already claimed capital allowances or expensed the vehicle. |
| Mileage — simplified rate (motorcycle / moped) | Yes | Box 20 | 24p per business mile, with no 10,000-mile breakpoint. |
| Cycle courier — actual bike running costs | Yes | Box 20 / Box 22 | HMRC's simplified mileage scheme does not cover bicycles. Claim actual costs: tyres, chains, brake pads, lights, repairs, replacement parts. |
| Vehicle running costs — fuel, MOT, servicing, repairs (actual-cost method) | Yes | Box 20 | Only if you are not using simplified mileage on the same vehicle. You also need to apportion any personal use. |
| Hire-and-reward / business-class insurance premium | Yes | Box 20 (actual) or N/A (simplified) | Under actual-cost method, the full premium is allowable. Under simplified mileage it's already inside the 55p/25p — don't double-claim. Private-only policies are not valid while delivering. |
| Parking, tolls, Dart Charge, congestion charge on deliveries | Yes | Box 20 | Allowable on top of simplified mileage. Parking fines are not allowable. |
| Mobile phone bill — business proportion | Partly | Box 23 — Phone, fax, stationery and other office costs | App-reliant drivers usually claim 70–90% business. Estimate honestly and document the split. |
| Phone mount, in-car charger, second battery, ring light | Yes | Box 23 | Equipment for using the platform app while driving. |
| Insulated delivery bag, drink holders, food carriers | Yes | Box 30 — Other business expenses | Equipment used solely for delivery work. |
| Hi-vis vest, weatherproof jacket, helmet (cyclists / mopeds) | Yes | Box 30 | Protective and specialist clothing only. Ordinary clothing is never allowable. |
| Bike, e-bike or moped purchase (cycle/moped couriers) | Yes | Box 49 — Annual Investment Allowance (traditional) / Box 17–30 (cash basis) | Under cash basis (default since 6 April 2024) include with other expenses. Under traditional accounting claim AIA up to £1,000,000. |
| Vehicle cleaning, valeting, interior detailing between shifts | Yes | Box 20 | Often missed. Allowable as a business-vehicle running cost (actual-cost method). |
| Platform commission and service fees deducted by Uber/Just Eat/Deliveroo | Yes | Box 30 (or Box 24 if marketing-related) | If the platform reports your GROSS earnings to HMRC under the digital platforms reporting rules, claim the commission as an expense. If the platform reports NET (what reached your bank), don't claim commission separately. |
| Working from home flat rate (admin, invoicing, expense tracking) | Yes | Box 21 — Rent, rates, power and insurance costs | £10 / £18 / £26 a month for 25–50 / 51–100 / 101+ hours of business use. |
| Accountant fee, bookkeeping app subscription | Yes | Box 28 — Accountancy, legal and other professional fees / Box 23 | Including the cost of preparing your Self Assessment. |
| Plain T-shirts, hoodies, jeans, ordinary trainers | No | — | HMRC: "you cannot claim for everyday clothing (even if you wear it for work)." |
| Food and drink during your shift | No | — | Subsistence is only allowable on overnight trips away from your normal area. Daily lunch is not. |
| Speeding fines, parking penalties, FPNs | No | — | Fines are never allowable. |
| The cost of buying the car or van itself (when using simplified mileage) | No | — | Simplified 55p/25p already covers depreciation. You cannot also claim capital allowances on the same vehicle. |
Box numbers from HMRC SA103F Notes 2026. SA103S (turnover under £90,000) maps to the same categories on boxes 11–19, with Box 23 for AIA.
Aaron, a Manchester Uber Eats & Just Eat driver earning £28,000
The setup
Aaron is 29, lives in Manchester and drives full-time for Uber Eats and Just Eat in his 2018 Vauxhall Corsa. Average week is about £540 across both platforms, so gross earnings for 2025–26 are £28,000. He covers 22,000 business miles a year — short, fuel-heavy hops between restaurants and customers. The platforms report his earnings to HMRC under the digital platforms reporting rules; the figure they report matches what he reports.
The mileage decision
Aaron's chosen simplified mileage on the Corsa. At 22,000 miles, the simplified deduction is £8,500 (10,000 × 55p + 12,000 × 25p). The Corsa cost £4,200 second-hand and does about 45 mpg. Actual costs — fuel, insurance, MOT, servicing, depreciation — would come out around £5,200. Simplified wins by roughly £3,300 a year, which is typical for high-mileage delivery work in a small economical car — and the gap widened further after HMRC raised the first-10,000-miles rate from 45p to 55p on 6 April 2026.
What he claims at year end
Tracked through PocketReceipt as he went:
The maths
Gross earnings £28,000 minus £9,595 of expenses leaves a taxable profit of £18,405. After the £12,570 personal allowance, £5,835 falls in the basic-rate band. Income Tax at 20% is £1,167. Class 4 NICs at 6% on profits between £12,570 and £50,270 add £350. Total tax due: £1,517.
What it would have cost without the records
If Aaron had only claimed the obvious — a stack of fuel receipts at roughly £3,000 — his taxable profit would be £25,000. Income Tax would be £2,486 and Class 4 NICs £746, total £3,232. The records save him £1,715 a year — and almost all of it sits in the mileage log.
Common tax mistakes UK delivery drivers make
- Assuming "side money" doesn't countIf you earn more than £1,000 a year through Uber Eats, Deliveroo, Just Eat, Amazon Flex, Stuart, evri or any other platform you must tell HMRC by 5 October following the tax year and file a Self Assessment return. From 1 January 2024 the platforms report your earnings directly to HMRC under the digital platforms reporting rules — so "they won't notice" is no longer a strategy.
- Mixing simplified mileage and actual fuel costs on the same vehiclePick one method per vehicle and stick with it for that vehicle's life with the business. Claiming 55p/25p AND fuel receipts is double-counting and HMRC will reverse it.
- Claiming the cost of buying the car while also using simplified mileageSimplified 55p/25p already covers depreciation. You cannot also claim capital allowances on the same vehicle. Same applies if you "included it as an expense when you worked out your business profits" — once expensed, simplified is out.
- Treating food and drink during shifts as subsistenceSubsistence is only allowable on overnight trips away from your normal working area. A meal deal between deliveries is not a business expense — for HMRC, it's no different from any other worker eating lunch.
- Driving on a private-only insurance policyPrivate-only car insurance does not cover delivery work. You need at least Class 1 business use, and for some platforms hire-and-reward cover. Driving on the wrong class is uninsured driving — a criminal offence, plus an invalid claim if you have an accident.
- Not reconciling against the platform's HMRC reportFrom January 2025 each platform tells HMRC what they paid you for the previous calendar year. Pull your annual statement from Uber / Just Eat / Deliveroo and reconcile it against your bank deposits and your tax-return turnover before filing.
- Forgetting parking, tolls, Dart Charge and congestion chargeThese are allowable on top of simplified mileage. Across a delivery year they easily add £150–£400 in claimable cost. Snap each one or keep the bank transactions.
- Claiming 100% of the phone billIf you use the phone for anything personal — and you do — only the business proportion is allowable. App-reliant drivers can defend 70–90%; that needs to be documented, not 100%.
- Mileage method lock-in surpriseOnce you've used actual costs and claimed capital allowances on a vehicle, you can never switch that vehicle to simplified mileage. Decide which method you'll use BEFORE the first year on a new vehicle.
- Claiming new bike or moped costs as "repairs"A new bike, e-bike or moped is a capital purchase, not a repair. Under cash basis (default since 6 April 2024) include the cost with your other expenses; under traditional accounting claim it through Annual Investment Allowance.
- Missing the 5 October registration deadlineIf you started delivering in the 2025–26 tax year you must register for Self Assessment by 5 October 2026. HMRC can charge a "failure to notify" penalty as a percentage of the tax due. Registration is free and takes around 15 minutes online.
Year-end tax tips for delivery drivers
- Model simplified vs actual before locking inFor a cheap, high-mileage car: simplified usually wins by a wide margin. For a newer, more expensive car with high insurance and depreciation: actual costs plus capital allowances can be better. Model both at the start of each new vehicle's life with the business — you can't switch later.
- Time big bike / moped purchases before 5 AprilIf you're a cycle or moped courier buying a new bike or e-bike, completing the purchase before 5 April pulls the deduction into the current tax year. Under cash basis that's a normal expense; under traditional accounting it's Annual Investment Allowance up to £1,000,000.
- Reconcile platform earnings against the digital platforms reportFrom January each year, Uber, Just Eat, Deliveroo, Amazon and others send HMRC a report of what they paid you in the previous calendar year. You can request a copy from the platform. Reconcile that against your bank and your tax return turnover before 31 January.
- Check your Class 4 NIC band crossingFor 2025–26 Class 4 NICs are 6% on profits between £12,570 and £50,270, then 2% above. Most full-time drivers stay in the 6% band; a small extra expense before year-end won't shift you, but it's worth knowing where you are.
- Get ready for MTD ITSAFrom 6 April 2026, sole traders with combined self-employment + property income over £50,000 must file quarterly cumulative updates. The threshold drops to £30,000 from April 2027 — which catches a lot of full-time drivers — and £20,000 from April 2028. First quarterly update for 2026–27 is due 7 August 2026.
- File early after 6 April if you expect a refundIf you also have a part-time PAYE job and your tax code over-collected through the year, you may be owed a refund. Self Assessment opens 6 April. File then; HMRC typically pays the refund in May or June, not the following January.
FAQ for delivery drivers
Do I have to register for Self Assessment for Uber Eats / Deliveroo / Just Eat earnings?
Yes — if your gross income from self-employment in a tax year exceeds £1,000, you must register for Self Assessment. The deadline is 5 October following the end of the tax year. From January 2024 the platforms report your earnings directly to HMRC, so the income is no longer invisible. Register on gov.uk; it's free and takes around 15 minutes.
Should I use simplified mileage or actual costs?
For most full-time delivery drivers in a small, fuel-efficient car: simplified mileage (55p first 10,000 business miles, 25p after) usually wins by hundreds or thousands of pounds. For a newer, expensive vehicle with high insurance and depreciation: actual costs plus capital allowances can be better. Once you pick a method for a vehicle you're stuck on that vehicle — model both before deciding.
Can I claim my phone bill?
Yes, the business proportion. App-reliant drivers can usually defend 70–90% — but you must document how you reached that figure and apply it honestly. Claiming 100% will be challenged by HMRC.
Are platform commissions a deductible expense?
It depends on what figure the platform reports. If they report your GROSS earnings (what the customer paid before commission), claim the commission as a business expense (typically Box 30). If they report your NET earnings (what reached your bank, already after commission), you don't claim commission separately — the deduction has already been made. Check your annual platform statement.
What about my insurance?
Standard private car insurance does not cover delivery work. You need at minimum Class 1 business use, and for many platforms hire-and-reward cover. Under simplified mileage the insurance cost is already inside the 55p/25p, so don't double-claim. Under actual-cost method, the full premium is allowable in Box 20.
Do I need to register for VAT?
Only if your taxable turnover exceeds £90,000 in any rolling 12-month period. Most full-time delivery drivers stay under. Note: it's the rolling 12-month total, not the tax year — watch for crossings mid-year.
When is my tax due?
Self Assessment for the 2025–26 tax year is due online by 31 January 2027. If your tax bill is more than £1,000 you also pay 50% as a first payment on account that day, and another 50% on 31 July 2027. From 6 April 2026 drivers with combined income over £50,000 also file quarterly MTD ITSA updates; from April 2027 the threshold drops to £30,000.
HMRC and PocketReceipt references used on this page
- HMRC, Expenses if you're self-employed — overview
- HMRC, Car, van and travel expenses
- HMRC, Simplified expenses — vehicles (55p / 25p / 24p flat rates)
- HMRC, Simplified expenses — working from home
- HMRC, Clothing expenses for the self-employed
- HMRC, Annual Investment Allowance
- HMRC, Cash basis accounting (default since April 2024)
- HMRC, Self-employed National Insurance rates
- HMRC, Self Assessment deadlines
- HMRC, Selling goods or services on a digital platform (platform reporting rules)
- HMRC, Reporting rules for digital platforms
- HMRC, Making Tax Digital for Income Tax
- HMRC, SA103F Notes 2026 — Self-employment (full) (PDF)
- PocketReceipt, Mileage calculator · VAT threshold calculator · MTD Forecaster
- PocketReceipt, HMRC mileage rates explained · Simplified vs actual costs · MTD ITSA quarterly checklist
Worked example figures are illustrative. Tax rates use 2025–26 thresholds: personal allowance £12,570; basic-rate Income Tax 20%; Class 4 NICs 6% on profits between £12,570 and £50,270, 2% above. PocketReceipt is a record-keeping app, not a tax adviser — speak to an accountant for advice on your situation.
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