Making Tax Digital for delivery riders
If you deliver for Deliveroo, Uber Eats, Just Eat, Stuart or Amazon Flex as a self-employed rider, Making Tax Digital for Income Tax will change how you report to HMRC — maybe from April 2027. Here's who it applies to, when, and what you'll need to do.
The short answer: you must use Making Tax Digital if your self-employment (and any property) turnover — what the apps paid you, before expenses — is over:
£50,000 on your 2024–25 return → from 6 April 2026
£30,000 on your 2025–26 return → from 6 April 2027
£20,000 on your 2026–27 return → from 6 April 2028
What is Making Tax Digital for Income Tax?
Instead of one Self Assessment return a year, you keep your records in software and send HMRC a short update every three months. After the year ends you confirm your figures and submit your tax return through the same software. You still pay your tax by 31 January as now.
It's for people who are self-employed or rent out property. It doesn't change how much tax you pay — only how you keep records and report.
Do I need it? Work out your qualifying income
HMRC looks at your qualifying income: your self-employment and property income before expenses, from the tax return you sent for an earlier year.
- Counts: everything the delivery platforms paid you (fees, tips and bonuses), plus any other self-employed work and any rent you receive.
- Doesn't count: wages from a PAYE job, pensions, and dividends.
That "before expenses" part catches a lot of riders out. A rider whose apps paid £34,000 in 2025–26 but who spent £12,000 on fuel, insurance and repairs has a profit of £22,000 — yet their qualifying income is £34,000, over the £30,000 line. They'll need Making Tax Digital from April 2027.
| Your turnover on the return for… | If it's over | You start from |
|---|---|---|
| 2024–25 | £50,000 | 6 April 2026 |
| 2025–26 | £30,000 | 6 April 2027 |
| 2026–27 | £20,000 | 6 April 2028 |
Riding part-time alongside a PAYE job? Only the delivery (and any property) income counts towards the threshold, not your wages.
Quarterly update deadlines
Each update covers the tax year so far and is due a month and two days after the period ends:
| Period | Deadline |
|---|---|
| 6 April – 5 July | 7 August |
| 6 April – 5 October | 7 November |
| 6 April – 5 January | 7 February |
| 6 April – 5 April | 7 May |
Your tax return for the year (the final declaration) is still due by 31 January after the tax year ends, along with any tax to pay.
What happens if I'm late?
For the 2026–27 tax year, HMRC won't give penalty points for late quarterly updates — but you still have to send them before your tax return. From 2027–28, each late update earns a point, and at 4 points you get a £200 penalty. Late tax returns and late payment have their own penalties, as now.
What to do now
- Check your turnover. Add up what every app paid you in the tax year — your annual statements from each platform help.
- Start keeping digital records. Every payment in, and every cost you'll claim (fuel, insurance, repairs, phone, kit). See what delivery riders can claim.
- Log your business miles if you use a car, van or motorbike — it's often your biggest saving. See the mileage allowance explained.
- Choose software that works with Making Tax Digital and sign up before your start date. HMRC publishes a list of software that works with the service.
Keep your records in one place
Fisely tracks what the apps pay you, your expenses and your mileage, and shows the tax you owe as you go — built for UK delivery riders.
Create a free accountSources
- Check if you're eligible for Making Tax Digital for Income Tax (GOV.UK)
- Work out your qualifying income (GOV.UK)
- Send quarterly updates (GOV.UK)
This guide is general information, not tax advice. Rules can change — check GOV.UK or ask an accountant about your own situation.