Who This Guide Covers
This page is written for self-employed riders and drivers earning through gig delivery apps in the UK, including Uber Eats, Deliveroo, Just Eat, Amazon Flex, Stuart, Gophr, Evri (Hermes) self-employed couriers and DPD owner-drivers. If you are paid PAYE through an agency, MTD does not apply to that income.
When MTD Starts for Delivery Drivers
- Gross delivery income over £50,000 — from April 2026
- £30,000–£50,000 — from April 2027
- £20,000–£30,000 — from April 2028
The threshold is gross — what the app pays you before fuel, insurance, bike repairs or phone costs. If you drive for two or more apps, add the gross figures together.
What You Need to Record Digitally
- Weekly or fortnightly platform statements (Uber, Deliveroo, etc.).
- Tips paid via the app — these are taxable.
- Mileage log per shift, or actual fuel and vehicle costs.
- Vehicle insurance, hire-and-reward cover, MOT, repairs, breakdown.
- Phone bill (business proportion), thermal bag, helmet, bike maintenance.
- Platform commissions and service fees deducted by the app.
Quarterly Updates and Final Declaration
You will submit four quarterly updates per tax year summarising your delivery income and allowable expenses, then a final declaration that finalises your tax bill. The final declaration replaces the self-employment pages of the old Self Assessment return.
Mileage: usually your biggest claim
For most drivers and riders, mileage is the largest expense, and the simplified mileage method is the easiest way to claim it. HMRC’s flat rates are 45p per mile for the first 10,000 business miles in the year and 25p thereafter for cars and vans, 24p for motorcycles and 20p for bicycles. You log your business miles and the rate covers fuel, servicing, insurance and wear. The alternative is claiming actual vehicle costs — better if you have a pricey vehicle — but you must pick one method per vehicle and let your software apply it consistently.
The £1,000 trading allowance
If your gross self-employment income for the year is under £1,000, the trading allowance means you generally do not need to report it at all. Above that, you can choose to deduct the flat £1,000 allowance instead of your actual expenses if that works out better. Most full-time drivers will be well past this and better off claiming real costs — but it is worth knowing if delivery is a small side gig.
Best MTD Software for Gig Drivers
Look for mobile-first apps with automated mileage tracking and bank feeds. Popular options include Coconut, FreeAgent, QuickBooks Self-Employed and Tide accounting. If you already track everything in a spreadsheet, MTD bridging software can submit your figures to HMRC without changing how you keep records.