Worked example
These are example figures, not typical earnings: a courier on a petrol scooter who earned £16,000 from Stuart over 46 weeks, riding 8,000 delivery miles (9,000 in total) in 1,100 hours, with £700 of Hire and Reward insurance, in 2026/27, living in England. Change the figures in the calculator above to your own; how the calculator works explains each step.
| Paid by Stuart | £16,000.00 |
|---|---|
| Real costs (fuel, insurance, repairs, other) | £1,743.52 |
| Claimed for tax using the HMRC mileage rate | £2,120.00 |
| Taxable profit | £13,880.00 |
| Income Tax | £262.00 |
| Class 4 National Insurance | £78.60 |
| Put aside each week | £7.40 |
| Take-home after costs and tax | £13,915.88 |
| Real hourly rate (apps paid £14.55) | £12.65 |
Scooter or motorbike
HMRC's mileage rate for motorbikes is 24p a mile, covering fuel, insurance and repairs. Small scooters use little fuel, so the flat rate often beats actual costs, but pay-as-you-go insurance can change that. Enter both in the calculator.
Bicycle or e-bike
HMRC's flat mileage rates for the self-employed list cars, vans and motorcycles only, so cyclists claim actual costs or the £1,000 trading allowance, whichever is bigger.
Not sure whether the mileage rate or actual costs is better for you? Mileage allowance vs actual costs compares them with worked examples. If you deliver for more than one app, the multi-app calculator shows which one pays best after costs.
Expenses Stuart couriers can claim
You can claim costs that are only for your delivery work, and the work share of anything you also use privately. GOV.UK's list of allowable expenses covers the rules. Typical costs:
- Repairs, parts, tyres and servicing for your bike, scooter or car
- Fuel for a scooter, motorbike or car (actual costs only, not with the mileage rate)
- Hire and Reward insurance, or its work share (actual costs only)
- A delivery bag or box, and protective kit such as a helmet and waterproofs
- The work share of your phone and mobile data
You can't claim fines, personal driving, or travel between home and work. Work clothing only counts if it's a uniform or protective kit (see clothing expenses). If you use the £1,000 trading allowance, you can't claim any expenses at all.
When you pay
- Register for Self Assessment by 5 October after the end of your first tax year of delivering.
- File online and pay by 31 January. For 2026/27 that's 31 January 2028.
- Payments on account: if your bill is £1,000 or more, HMRC usually asks for two advance payments towards next year's bill, each half of this year's, on 31 January and 31 July.
In the worked example the 2026/27 bill is £340.60, under the £1,000 limit, so it's all due by 31 January 2028. Dates: Self Assessment deadlines and payments on account.
Making Tax Digital
Making Tax Digital for Income Tax means keeping digital records and sending HMRC quarterly updates. It depends on your gross self-employment and property income (before expenses); pay from a job doesn't count.
- Over £50,000 in 2024/25: from 6 April 2026
- Over £30,000 in 2025/26: from 6 April 2027
- Over £20,000 in 2026/27: from 6 April 2028
In the worked example, £16,000 from Stuart is under all three limits, so Making Tax Digital wouldn't apply yet. Check with GOV.UK's eligibility guide.
What Stuart says
- Stuart's courier guide says couriers register as self-employed and take on their own tax and insurance responsibilities. It mentions bicycles, scooters and cars. Source: Stuart: how to become a self-employed courier
- Car, moped, motorbike and scooter couriers must have Hire and Reward insurance for food delivery; pay-as-you-go, 30-day or annual policies are accepted, and couriers are responsible for their own cover. Source: Stuart help centre: insurance
- Platforms report sellers' income to HMRC each year; your tax return covers 6 April to 5 April. Source: GOV.UK: selling goods or services on a digital platform
Platform details checked 31 October 2026. Platforms change their terms, so check your own agreement.
Common questions
Are Stuart couriers self-employed?
Stuart's own courier guide describes couriers as self-employed, responsible for their own tax and insurance. Check your agreement if you're unsure.
Can I claim pay-as-you-go insurance?
Yes, as an actual cost if you claim actual costs. If you use the mileage rate for a scooter, motorbike or car, insurance is already covered by the rate.
I deliver for Stuart and another app. Do I file two returns?
No. Add the earnings from all your delivery work together as one self-employed business on one Self Assessment return. The calculator lets you add each app separately.
Do I need to register for Self Assessment if I only deliver part-time?
If your gross income from self-employment is £1,000 or less in a tax year, the trading allowance means you usually don't need to tell HMRC. Above that, you'll normally need to register for Self Assessment by 5 October after the tax year ends and file a return by 31 January.
Does Stuart tell HMRC what I earn?
Since 1 January 2024, digital platforms have had to collect sellers' details and report their income to HMRC each year under the reporting rules for digital platforms. GOV.UK says a platform reporting your details doesn't automatically mean you owe tax, and that you should work out your income for the tax year (6 April to 5 April), so add up your own statements for those dates.