Do Deliveroo riders pay tax?

Yes. Deliveroo riders are self-employed and must pay Income Tax and National Insurance on profits. Register for Self Assessment if you earn over £1,000 and file a tax return by 31 January each year.

What expenses can Deliveroo riders claim?

Riders can claim bicycle costs (repairs, maintenance, accessories), mileage if using a car/scooter (45p/mile), phone and data costs, thermal bag, waterproof clothing, helmet, and equipment. Only claim the business proportion of mixed-use items.

How much tax do Deliveroo riders pay?

Tax depends on your profit after expenses. You pay 0% on profits up to £12,570, 20% on £12,571-£50,270, and 40% above that. Plus National Insurance if profits exceed £6,725.

Does Deliveroo report my earnings to HMRC?

Yes. From 2024, Deliveroo must report rider earnings to HMRC. Your total earnings are shared with HMRC, so ensure you report all income accurately on your Self Assessment.

Deliveroo Tax Guide UK: Rider Expenses, Filing & What You Owe

Deliveroo riders are self-employed and must pay tax on their delivery earnings. You need to register for Self Assessment if you earn over £1,000, file a tax return by 31 January, and pay Income Tax plus National Insurance on your profits. You can claim expenses including bike repairs, mileage (if using a vehicle), phone costs, and delivery equipment.

This guide covers everything UK Deliveroo riders need to know about tax.

Are Deliveroo Riders Self-Employed?

Yes. Deliveroo riders are classified as self-employed for tax purposes:

| Aspect | What It Means | |--------|---------------| | Tax status | Self-employed sole trader | | Tax return | Self Assessment required (if over £1,000) | | Tax payment | You pay your own tax | | Expenses | You can claim business costs | | Flexibility | You choose when to work |

This also applies to riders for Just Eat, Uber Eats, Stuart, and other delivery platforms.

Do I Need to Register?

If You Earn Over £1,000

Go to gov.uk/register-for-self-assessment
Select "Self-employed or sole trader"
Describe your work (e.g., "Food delivery rider")
Receive your UTR within 10 working days

Deadline: Register by 5 October following the tax year you started.

If You Earn Under £1,000

The £1,000 Trading Allowance covers your income:

No tax to pay
No registration required
No return to file

Example: You earn £800 from Deliveroo over the year. No tax action needed.

What Income to Report

Report all earnings from Deliveroo:

| Income Type | Report? | |-------------|---------| | Delivery fees | Yes | | Tips (through app) | Yes | | Cash tips | Yes | | Bonuses and incentives | Yes | | Referral bonuses | Yes |

Finding Your Earnings

Access your earnings in the Deliveroo rider app:

Go to Account → Earnings
View weekly statements
Download your annual summary for tax

The summary shows:

Total gross earnings
Fees paid to Deliveroo (if any)
Tips received
Incentive payments

Deliveroo Rider Expenses

Claiming expenses reduces your taxable profit.

Bicycle Expenses

If you deliver by bicycle:

| Expense | Claimable | |---------|-----------| | Bicycle purchase | Yes (capital allowance or spread over time) | | Repairs and maintenance | Yes | | New tyres and tubes | Yes | | Lights and reflectors | Yes | | Lock | Yes | | Mudguards and accessories | Yes | | Bicycle insurance | Yes |

Bicycle mileage: You can claim 20p per mile for bicycle business use, though most riders claim actual costs instead as they're often higher.

Scooter/Motorbike Expenses

If you deliver by scooter or motorbike:

Option A: Mileage

| Miles Per Year | Rate | |----------------|------| | Motorcycle | 24p per mile |

Option B: Actual Costs

Claim business proportion of:

Fuel
Insurance
Road tax
MOT
Repairs and servicing
Breakdown cover

Business proportion = Delivery miles ÷ Total miles

Car Expenses

If you deliver by car:

Option A: Mileage (Recommended)

| Miles Per Year | Rate | |----------------|------| | First 10,000 | 45p per mile | | Over 10,000 | 25p per mile |

Option B: Actual Costs

Claim business proportion of all vehicle costs.

Choose one method only — you cannot claim mileage AND actual costs.

E-Bike and E-Scooter

Electric bikes and scooters follow similar rules:

Claim purchase cost (capital allowance)
Claim electricity for charging (business proportion)
Claim repairs and maintenance

Phone and Data

| Expense | Claimable | |---------|-----------| | Phone contract | Business % | | Mobile data | Business % | | Phone mount | Yes | | Portable charger | Yes |

Estimate business use (e.g., 60% if used mostly for deliveries).

Equipment

| Expense | Claimable | |---------|-----------| | Thermal delivery bag | Yes (100%) | | Waterproof jacket | Yes | | Waterproof trousers | Yes | | Helmet | Yes | | Gloves (cycling/delivery) | Yes | | High-vis clothing | Yes | | Knee/elbow pads | Yes |

Other Allowable Expenses

| Expense | Claimable | |---------|-----------| | Deliveroo branded kit | Yes | | GPS/navigation app subscription | Yes | | Accountant fees | Yes | | Bank charges (business account) | Yes |

Non-Allowable Expenses

| Expense | Why Not Claimable | |---------|-------------------| | Food for yourself | Personal expense | | Fines (parking, speeding) | Penalties not allowable | | Normal clothing | Personal expense | | Commuting to delivery zone | Not business travel |

Calculating Your Tax

Step 1: Calculate Profit

Profit = Total Deliveroo Earnings − Allowable Expenses

Step 2: Apply Tax Rates

Income Tax:

| Band | Rate | |------|------| | £0 – £12,570 | 0% | | £12,571 – £50,270 | 20% | | £50,271 – £125,140 | 40% |

National Insurance:

| Type | Rate | |------|------| | Class 2 | £3.45/week (profits over £6,725) | | Class 4 | 6% on £12,570 – £50,270 |

Example: Part-Time Cyclist

Priya: Part-Time Deliveroo Rider (Bicycle)

| Item | Amount | |------|--------| | Deliveroo earnings | £6,500 | | Bicycle repairs | −£180 | | Phone (60% business) | −£216 | | Thermal bag | −£30 | | Waterproof jacket | −£60 | | Taxable Profit | £6,014 |

Tax: £0 (profit below Personal Allowance)

Example: Full-Time Scooter Rider

Marcus: Full-Time Rider (Scooter)

| Item | Amount | |------|--------| | Deliveroo earnings | £28,000 | | Mileage (15,000 miles × 24p) | −£3,600 | | Phone (70% business) | −£336 | | Equipment | −£200 | | Insurance (additional for delivery) | −£400 | | Taxable Profit | £23,464 |

Tax Calculation:

| Tax | Calculation | Amount | |-----|-------------|--------| | Income Tax | 20% × (£23,464 − £12,570) | £2,179 | | Class 2 NI | £3.45 × 52 | £179 | | Class 4 NI | 6% × £10,894 | £654 | | Total Tax | | £3,012 |

Effective tax rate: 12.8%

Multiple Platforms

Many riders work for several platforms:

| Platform | Treatment | |----------|-----------| | Deliveroo | Combined as one self-employment | | Uber Eats | Combined | | Just Eat | Combined | | Stuart | Combined |

All delivery income is reported together. Expenses are also combined.

Example:

Deliveroo: £8,000
Uber Eats: £5,000
Just Eat: £3,000
Total delivery income: £16,000

Claim expenses once (not per platform).

Deliveroo Plus Day Job

If you have employment income plus Deliveroo:

| Income Source | How Taxed | |---------------|-----------| | Employment (PAYE) | Tax deducted by employer | | Deliveroo (self-employment) | Tax via Self Assessment |

Example:

| Source | Amount | |--------|--------| | Employment salary | £25,000 | | Deliveroo profit | £5,000 | | Total income | £30,000 |

Your Deliveroo profit is added to your employment income. If total exceeds £12,570, you'll pay tax on the Deliveroo portion.

Tracking Your Deliveries

Keep records of:

| Record | Purpose | |--------|---------| | Weekly earnings | Total income | | Number of deliveries | Context for expenses | | Miles travelled | If claiming mileage | | Expenses | Receipts and invoices |

Mileage Tracking

If using a vehicle, track:

Date
Starting point
Ending point
Miles for deliveries
Purpose (deliveries)

The Deliveroo app shows delivery routes, but not travel between orders. Track total miles during your delivery sessions.

Platform Reporting to HMRC

From 2024, Deliveroo reports rider earnings to HMRC:

| Reported | Details | |----------|---------| | Your name | As registered | | Your address | As registered | | Total earnings | Gross amount | | Number of deliveries | Transaction count |

HMRC cross-references this with your Self Assessment. Ensure you report all income.

Deliveroo income counts as earned income and may affect student finance if you earn significantly.

Making Tax Digital

From April 2026 (income over £50,000) or April 2027 (over £30,000), Making Tax Digital applies.

Most Deliveroo riders won't hit these thresholds from delivery alone. If you have other income sources that push you above the limit, MTD applies to all self-employment income.

Track Deliveroo Income with TaxFolio

TaxFolio helps Deliveroo riders manage tax:

Bank connection — import Deliveroo payments automatically
Expense tracking — categorise bike costs, equipment, phone
Mileage logging — track business miles easily
Multi-platform — combine Deliveroo, Uber Eats, Just Eat
Real-time tax estimate — know what you'll owe
Self Assessment filing — submit directly to HMRC
From £69.99/year — affordable for gig workers

Start your free 30-day trial and simplify your rider tax.

Summary: Deliveroo Tax Checklist

[ ] Calculate total earnings across all platforms
[ ] If over £1,000, register for Self Assessment
[ ] Track all expenses with receipts
[ ] Keep mileage log (if using vehicle)
[ ] Claim bike repairs, equipment, phone costs
[ ] File Self Assessment by 31 January
[ ] Pay tax owed by 31 January
[ ] Keep records for 6 years