Self Assessment for Deliveroo riders in the UK

You need to register for Self Assessment if your self-employed income was more than £1,000 in the tax year, before expenses.

The tax year runs 6 April to 5 April. If you started during the 2025-26 tax year, your deadline to register with HMRC is 5 October 2026, and your first return is due by 31 January 2027.

If you earned under £1,000 you may be able to use the Trading Allowance and not file at all. You cannot use the Trading Allowance and claim expenses at the same time.

These are the costs Deliveroo riders can usually claim, where each is incurred wholly for the work:

• Bike or moped running costs: Running and repair costs of a bike or moped used for deliveries.
• Insurance: Business insurance the work requires.
• Thermal bag and kit: Insulated delivery bags and the kit that goes with them.
• Phone and data: The business share of your mobile phone and data.
• Repairs: Repairs that restore a property, as opposed to improvements which are capital.
• Waterproof clothing: Waterproofs, gloves and high visibility gear bought for riding in bad weather. Everyday clothing worn underneath is not allowable.
• Safety equipment: Safety equipment required to do the job safely.
• Mileage: The simplified flat rate of 45p a mile for the first 10,000 business miles, then 25p, instead of actual running costs.
• Parking: Parking paid legitimately while working. Parking and other fines are never allowable.
• Accountancy fees: Fees paid to an accountant for the business.

Cycle mileage is 20p per mile, motorcycle mileage is 24p per mile, and both differ from the 45p car rate. If you ride under 1,000 pounds of income you may be able to use the Trading Allowance instead of claiming expenses. Most riders work for more than one app. Deliveroo, Uber Eats and Just Eat all go on the same return as one self-employment. Platforms that pay you now report what they paid to HMRC each year, so what you declare should match what they sent.

Keep a simple record you can produce if HMRC asks. If you are not yet within Making Tax Digital, a spreadsheet is enough; HMRC does not require a specific format, only a record.

Payments on account catch a lot of first time filers out. If your bill is over £1,000, you pay it in full plus half again towards next year, on the same day.

As a self-employed person you pay Class 4 National Insurance at 6% on profits between £12,570 and £50,270, and 2% above that, for the 2025-26 tax year. Class 2 is no longer compulsory, but you may choose to pay it voluntarily to protect your State Pension record if your profits are low.

From 6 April 2026, if your qualifying income from self-employment and property, before expenses, is over £50,000, you must keep digital records and send quarterly updates to HMRC through MTD-compatible software, then a final declaration after the year ends. The threshold falls to £30,000 from April 2027 and to £20,000 from April 2028. HMRC uses the income on an earlier tax return to decide when you join, and writes to tell you. Below the threshold, you file a normal Self Assessment return.

Direct submission to HMRC via the Making Tax Digital API is in development, pending HMRC production access.

TaxEase UK walks you through your Self Assessment step by step, in your own language, with every box explained in plain words.

Scan your statements and invoices with the built-in OCR and the figures fill in themselves. The deductibility checker tells you yes, no or partial for any expense you are unsure about.

Your tax data stays on your device unless you choose to send it to your accountant or to HMRC. No bank account link, no data sharing.

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