Do delivery drivers pay tax?
Yes, if you deliver as self-employed for apps like Deliveroo, Uber Eats, Just Eat, Amazon Flex, Evri or Stuart. No tax is taken off what they pay you. You pay Income Tax and Class 4 National Insurance on your profit through Self Assessment, and only once profit passes £12,570 if you have no other income. If your gross earnings are £1,000 or less in a year, you usually don't need to tell HMRC at all.
Three examples (2026/27, no other income)
| Driver | Profit | Register? | Tax and NI |
|---|---|---|---|
| A student earning £900 over the summer | £0.00 | Usually not | £0.00 |
| A part-timer earning £9,000, with £2,000 of costs | £7,000.00 | Yes | £0.00 |
| A full-timer earning £24,000, with £5,000 of costs | £19,000.00 | Yes | £1,671.80 |
The part-timer owes nothing because profit is under £12,570, but still has to register and file a return because earnings are over £1,000. Where costs are under £1,000, the trading allowance gives a bigger deduction, so the calculator uses it.
The rules in short
- £1,000 or less gross in a tax year: covered by the trading allowance; usually nothing to report.
- Over £1,000: register for Self Assessment by 5 October after the tax year, and file by 31 January.
- Tax is on profit: earnings minus your expenses, or the mileage rate, or the £1,000 allowance. See what you can claim.
- Rates: nothing on the first £12,570 of profit (with no other income), then 20% Income Tax and 6% Class 4 National Insurance. See the tax table.
- With a job: your salary uses the tax-free allowance, so profit is taxed from the first pound. See job and delivery driving.
Platforms report to HMRC
Since 1 January 2024, digital platforms have had to collect sellers' details and report their income to HMRC each year. GOV.UK says this doesn't automatically mean you owe tax, but it's another reason to keep your own records and file correctly (GOV.UK guidance).
Check your own figures
Enter what each app paid you, your miles and costs. The calculator shows your profit, tax, weekly pot and real hourly rate.