Uber, Deliveroo & Just Eat Tax UK 2025/26
Most gig workers in the UK are classed as self-employed for tax purposes (with the exception of Uber drivers in Great Britain post the 2021 Supreme Court ruling, who are workers for some Uber-employment-rights purposes but still file as self-employed for HMRC tax). Riders for Deliveroo, Just Eat, Bolt, Stuart, Gophr and similar are sole traders. This page covers what you owe and what you can claim.
How gig income is taxed
- Income tax on net profit at marginal rate (20% / 40% / 45%)
- Class 4 NI: 6% on profit £12,570 to £50,270, 2% above
- £1,000 trading allowance applies if total trading income is under that
The biggest expense: mileage
For most gig drivers/riders, mileage is the dominant expense. HMRC's simplified mileage rates (the "approved mileage allowance") are:
| Vehicle | First 10,000 miles/year | Above 10,000 miles |
|---|---|---|
| Car or van | 45p/mile | 25p/mile |
| Motorcycle | 24p/mile | 24p/mile |
| Bicycle | 20p/mile | 20p/mile |
If you use the simplified mileage method, that's it, you can't also claim fuel, insurance, MOT, repairs separately. The flat rate covers all of those. For most low-mileage gig workers this is the most generous option.
Alternative: claim actual costs (fuel + business %% of insurance + business %% of repairs + capital allowance on vehicle). More paperwork, sometimes more generous if you're high mileage with a thirsty vehicle. Pick a method and stick with it for that vehicle's life.
Other allowable expenses
- Phone bill (proportional to business use; 70% to 90% is typical for full-time gig workers)
- Phone holders, mounts, chargers
- Insulated delivery bags
- Hi-vis, weatherproof clothing branded for the business (general clothing is not deductible)
- Cleaning supplies for the vehicle (if claiming actual costs)
- Parking and toll fees while working
- Congestion / ULEZ charges (in business hours)
- Bicycle maintenance (cyclists)
- Accountant fees
The £1,000 trading allowance for occasional gig workers
Did 12 Deliveroo shifts in a year, earned £900? You're under the trading allowance. No tax, no Self Assessment.
Earned £1,200 over the same period? You'll need to file. Can choose £1,000 allowance (taxable profit £200) or actual expenses, whichever is lower.
Worked examples
| Situation | Approximate tax + NI |
|---|---|
| Bicycle Deliveroo rider, £8,000 gross, 4,000 miles, no other income | £0 income tax (under PA after mileage), small NI |
| Uber driver, £35,000 gross, 25,000 miles in own car, no other income | ~£2,200 tax + £700 NI |
| Just Eat rider on motorbike, £15,000 gross, 10,000 miles, employed at £20k PAYE | ~£2,800 tax + £760 NI |
| Full-time Uber driver, £55,000 gross, 30,000 miles, no other income | ~£8,500 tax + £2,400 NI |
FAQs
How do I track mileage?
Apps like Stride, Driversnote, or simply a spreadsheet noting start/end odometer per shift. HMRC accepts reasonable estimates if you can show your method, but a contemporaneous log is much safer.
Uber takes my private hire fee, deductible?
Yes. Uber's commission/fee is a fully allowable expense.
Can I deduct the cost of my car?
Only if you're using actual costs (not simplified mileage). Then it's a capital allowance based on CO2 emissions. Simplified mileage already includes wear-and-tear.
Are tips taxable?
Yes. Tips received via the platform are part of your gross. Cash tips are also technically taxable income, even if untraceable.
Bolt / Stuart / Amazon Flex / Wolt, same rules?
Yes, all gig platforms work the same way for tax purposes. They're also reportable platforms under HMRC's rules from 1 January 2024.