Uber Eats tax: what UK couriers need to know
Uber Eats couriers in the UK usually work on a self-employed basis, so no tax comes off what the app pays you. Sorting it out is your job — here's how, step by step. The same applies if you also deliver for Deliveroo, Just Eat or others.
The short answer: if you earn more than £1,000 in a tax year from delivering, register for Self Assessment by 5 October after that tax year ends. Then each year send a tax return and pay what you owe by 31 January. You pay tax on your profit — earnings minus allowable costs — not on everything the app paid you.
1. Register for Self Assessment
You must register once your self-employed income (before expenses) is over £1,000 in a tax year (6 April to 5 April). Register by 5 October after the end of the tax year you started — late registration can mean a penalty. See how to register as self-employed.
2. Work out your income — all of it
- Delivery fees, plus tips, boosts, promotions and bonuses — they're all taxable income.
- Add up every app you deliver for. HMRC looks at your total self-employed income, not each app separately.
- Use the tax year: 6 April to 5 April. Your weekly or monthly statements let you split it correctly.
3. Know what the app tells HMRC
Since 2024, online platforms — including ones where people deliver food — must report sellers' details and earnings to HMRC every year, and give you a copy of what they reported. Information for January to December is sent to HMRC by the following 31 January.
Two things follow. HMRC can see roughly what you earned, so leaving delivery income off a return is easy to spot. And that report covers a calendar year, not the tax year, so don't copy its total straight onto your return — use your own records for 6 April to 5 April.
A platform report doesn't automatically mean you owe tax: what you pay depends on your profit after costs and your other income.
4. Claim your costs
Your biggest saving is usually your vehicle — 55p a mile for the first 10,000 business miles in a car in 2026–27, or 24p for a motorbike — then your phone, delivery bag and kit. Or take the flat £1,000 trading allowance if your costs are lower. See what delivery riders can claim and the mileage allowance explained.
5. How much tax, and how much to set aside
For 2026–27 in England, Wales and Northern Ireland, on your profit:
| Profit | Income Tax | Class 4 National Insurance |
|---|---|---|
| Up to £12,570 | 0% | 0% |
| £12,571 to £50,270 | 20% | 6% |
| Over £50,270 | 40% (45% over £125,140) | 2% |
These assume delivering is your only income. A PAYE job uses up your tax-free allowance first, so more of your delivery profit is taxed. Scotland has different Income Tax rates.
Example: a courier earns £26,000 from the apps and claims £6,000 of costs, so their profit is £20,000. Income Tax is 20% of £7,430 = £1,486; Class 4 is 6% of £7,430 = £445.80. Total: £1,931.80 — about 7½% of what the apps paid. Putting aside 10–15% of each payout keeps you safe, including for payments on account once your bill is over £1,000.
Profits under £7,105? You may be able to pay voluntary Class 2 National Insurance to protect your State Pension record.
6. Deadlines
- 5 October — register, if this is your first year.
- 31 January — online tax return and payment for the tax year that ended the previous April. Late returns get a £100 penalty straight away, more after three months.
- 31 July — second payment on account, if you make them.
If your turnover is over £30,000 for 2025–26, you'll also need Making Tax Digital from April 2027.
Know your tax bill every week, not in January
Fisely tracks what every app pays you, your costs and miles, and shows the tax you owe as you go.
Create a free accountSources
- Set up as a sole trader (GOV.UK)
- Register for Self Assessment (GOV.UK)
- Selling goods or services on a digital platform (GOV.UK)
- Self Assessment penalties (GOV.UK)
- Who can pay voluntary National Insurance (GOV.UK)
Fisely isn't affiliated with Uber or Uber Eats. This guide is general information, not tax advice. Rules can change — check GOV.UK or ask an accountant about your own situation.