Self Assessment deadlines for delivery drivers
Self-employed delivery drivers file a Self Assessment return for each tax year (6 April to 5 April). The key date is 31 January after the tax year ends: that's when the online return and the payment are both due. First-timers must register by 5 October.
Dates for each tax year
| 2025/26 6 April 2025 to 5 April 2026 | 2026/27 6 April 2026 to 5 April 2027 | |
|---|---|---|
| Register (first year only) | 5 October 2026 | 5 October 2027 |
| Paper return | 31 October 2026 | 31 October 2027 |
| Online return to pay through your tax code (if you have a job and owe under £3,000) | 30 December 2026 | 30 December 2027 |
| Online return and payment | 31 January 2027 | 31 January 2028 |
| Second payment on account (if due) | 31 July 2027 | 31 July 2028 |
Source: GOV.UK Self Assessment deadlines and registering as self-employed. Filing for 2025/26 now? See the 2025/26 tax return guide.
Do you need to register?
If your gross income from delivering (before costs) was £1,000 or less in the tax year, the trading allowance means you usually don't need to tell HMRC. Above that, register for Self Assessment as self-employed. You'll get a Unique Taxpayer Reference (UTR) by post, which you need to file. Not sure if it applies to you? Read do delivery drivers pay tax?
Payments on account
If your bill is £1,000 or more, and less than 80% of your total tax was taken through PAYE, HMRC usually asks for payments on account: two advance payments towards next year's bill, each half of this year's, due 31 January and 31 July. In the first year that means paying about 150% of your bill in January. The calculator shows this figure for you, and how much to set aside helps you get ready.
Penalties
- Late return: £100 straight away; after 3 months, £10 a day up to £900; after 6 months, 5% of the tax due or £300, whichever is greater; after 12 months, another 5% or £300.
- Late payment: interest, plus penalties of 5% of the unpaid tax at 30 days, 6 months and 12 months.
Source: GOV.UK Self Assessment penalties.
Coming next: Making Tax Digital
From April 2027 or 2028, many drivers will also need to send quarterly updates. Check if and when it applies in Making Tax Digital for delivery drivers.
Common questions
I started delivering this year. When do I register?
By 5 October after the end of the tax year you started in, if your gross self-employed income was over £1,000. For example, if you started in 2026/27, register by 5 October 2027.
What happens if I miss 31 January?
There's an automatic £100 penalty for a late return, then daily penalties after 3 months and further penalties after 6 and 12 months. Paying late adds interest and penalties of 5% of the unpaid tax at 30 days, 6 months and 12 months.
Can I pay my bill in instalments?
HMRC may agree a payment plan if you can't pay in full; contact HMRC before the deadline. If you also have a job and owe less than £3,000, filing online by 30 December lets HMRC collect it through your tax code instead.
Why do I have to pay in July?
If your bill is £1,000 or more and less than 80% of your tax was taken through PAYE, HMRC asks for payments on account: two advance payments towards next year, on 31 January and 31 July.
Dates checked against GOV.UK on 31 October 2026.