Key dates
| 5 October 2026 | Deadline to register for Self Assessment if this is your first year (late registration can mean a penalty) |
|---|---|
| 31 October 2026 | Paper return deadline |
| 30 December 2026 | File online by this date to have a bill under £3,000 collected through your tax code (if you have a job) |
| 31 January 2027 | Online return and payment deadline, plus the first payment on account for 2026/27 if one is due |
| 31 July 2027 | Second payment on account, if due |
Source: GOV.UK Self Assessment deadlines.
The figures you need
- Earnings: everything each app paid you from 6 April 2025 to 5 April 2026, including tips and boosts. Add up the weekly statements for those dates.
- Business miles for the year, if you use the mileage rate, with a log to back them up.
- Actual costs if you don't: fuel, insurance, repairs and other running costs, cut to the work share, plus other allowable expenses.
- Other income, such as pay from a job (on your P60), because it affects the rate your profit is taxed at.
Worked example
A driver who earned £14,000 from Uber Eats and £10,000 from Just Eat in 2025/26, driving 12,000 delivery miles (15,000 in total) in a 48 MPG car, with no job, in England:
| Earnings | £24,000.00 |
|---|---|
| Claimed using the 45p mileage rate | £5,250.00 |
| Taxable profit | £18,750.00 |
| Income Tax | £1,236.00 |
| Class 4 National Insurance | £370.80 |
| 2025/26 bill | £1,606.80 |
| Due 31 January 2027 if this is your first year of payments on account | £2,410.20 |
| Due 31 July 2027 | £803.40 |
At 45p, 12,000 miles is worth 10,000 × 45p + 2,000 × 25p = £5,000, plus £250 of other costs. Change the example to your own figures in the calculator.
Penalties
A return filed late gets a £100 penalty straight away, then daily penalties after 3 months and further penalties at 6 and 12 months. Paying late adds interest and penalties of 5% of the unpaid tax at 30 days, 6 months and 12 months (GOV.UK penalties).
Keep your records
Keep your statements, receipts and mileage log for the 2025/26 return until at least the end of January 2032: 5 years after the 31 January 2027 deadline (GOV.UK).
Planning for this year instead? Switch the calculator to 2026/27, or see how much to set aside.
Common questions
Can I use 55p a mile on my 2025/26 return?
No. The 55p rate applies from 6 April 2026, so it's for 2026/27. For 2025/26 the rate for cars and vans is 45p for the first 10,000 business miles and 25p after that.
I missed the 5 October registration deadline. What now?
Register as soon as you can. GOV.UK says you could get a penalty if you tell HMRC after 5 October, but you still need to file and pay by 31 January 2027.
What if I file late?
There's a £100 penalty if your return is up to 3 months late, then more after 3, 6 and 12 months. Paying late adds interest and further penalties.
Which earnings figure do I use?
Everything the apps paid you for deliveries between 6 April 2025 and 5 April 2026, including tips and boosts. Use the weekly statements for those dates; a platform's annual report may cover different dates.
Dates and rates checked against GOV.UK on 31 October 2026.