Uber, Deliveroo & Bolt UK driver tax — what you can claim (2026)

UK gig drivers — Uber, Bolt, Deliveroo, Just Eat, Stuart, Amazon Flex — are taxed as self-employed sole traders. The 2021 Supreme Court ruling that classified Uber drivers as workers for employment-rights purposes (minimum wage, holiday pay) didn't change a thing about HMRC's view: you're a sole trader providing services to a platform, not an employee.

This guide covers exactly what to claim, the mileage maths most drivers under-claim on, the costs you can't deduct, and what happens when platforms hand your earnings data to HMRC.

You're self-employed — even with the worker ruling

Two categories that get conflated:

• Worker status (employment law). Uber drivers in the UK are workers — entitled to minimum wage, holiday pay and pensions auto-enrolment from the moment they accept a trip until they drop the passenger. This is about employment rights.
• Self-employed status (tax law). HMRC treats every gig driver as self-employed. You file Self Assessment, claim your own expenses, pay your own Class 4 NI. This is unaffected by the worker ruling.

The platforms now share earnings data with HMRC under the January 2025 reporting rules — same regime that hit Vinted and eBay. Under-reporting is high risk.

When and how to register

Register for Self Assessment by 5 October following the tax year you started driving. Started in May 2025? Register by 5 October 2026. First filing deadline: 31 January 2027.

Register online at gov.uk/register-for-self-assessment. Takes ~10 minutes. You'll get a UTR by post within ~10 days. You cannot file until that arrives.

What income counts as gross

Your gross income is everything the platform paid you beforetheir commission was deducted — not what landed in your bank.

For example, an Uber trip where:

• The passenger paid £18.00
• Uber took £4.50 commission (25%)
• You received £13.50 in your bank

Your gross income is £18.00. The £4.50 commission is a deductible expense, not a reduction at source. This is important because it pushes you over thresholds (the £1,000 trading allowance, the £50,000 MTD ITSA threshold) faster than you might think.

The 45p/25p mileage method

HMRC's simplified mileage rate is the easiest deduction for most drivers — and usually the most generous if you're driving a relatively cheap car.

The rates cover:

• Fuel
• Insurance (excluding higher-cost commercial cover — see below)
• Servicing and MOT
• Tyres, oil, brake pads
• Vehicle depreciation

If you drive 25,000 business miles in a year: (10,000 × 45p) + (15,000 × 25p) = £4,500 + £3,750 = £8,250 deduction. No fuel receipts, no servicing receipts, no depreciation maths.

What counts as a business mile

• Mile you drove with a passenger
• Mile you drove to pick up a passenger
• Mile you drove between drop-off and accepting the next request (still online and looking for trips)
• Mile to a high-demand zone you'd been pinged about

What doesn't count: commuting from home to your "start of shift" location if that's a fixed daily routine.

Actual vehicle costs (the alternative)

Instead of mileage, you can claim a percentage of your actual running costs — usually better only if you're running a more expensive vehicle, doing very high mileage, or have just bought the vehicle and want to claim capital allowances.

You'd claim a business-use percentage of:

• Fuel
• Insurance (including commercial-use cover)
• Servicing, MOT, repairs
• Vehicle finance interest (HP or PCP) — interest portion only
• Capital allowances on the vehicle (Annual Investment Allowance for low-emission, writing-down allowance otherwise)

Calculate the business-use percentage from a logbook of business vs personal miles. HMRC expects this to be defensible — keep the log.

Other expenses you can claim

Independent of which vehicle method you pick:

• Platform commission. Every penny the platform skimmed from your gross fares.
• Phone bill. Business portion of your monthly contract — apportion by usage time.
• Parking and tolls. When working. Not parking fines.
• Vehicle cleaning. Car wash receipts add up — most drivers under-claim.
• Public liability insurance. If you carry your own policy.
• Breakdown cover. Business element if you have a separate work policy.
• Phone mount, dashcam, hi-vis kit. Capital under £150 each is usually expense, above is capital allowance.
• PHV/private hire licence fees. Council licensing, vehicle plating, medical assessments.
• Bank charges. If you have a separate business account.
• Accountant or software fees. Including this guide's tooling.

What you can't claim

• Lunch on shift. Unless you're staying overnight away from home, you can't deduct food. HMRC sees food as a personal expense you'd incur whether working or not.
• Clothes. Even "smart" clothes you only wear driving — not deductible. Branded uniforms supplied by the platform are deductible if you bought them.
• Coffee. Same as lunch.
• Driving lessons. Initial qualification (acquiring a new skill) isn't deductible. Maintaining or refreshing existing skills is.
• Speeding fines, parking fines, congestion charge fines. Never deductible.
• Personal mileage. Even if it's "to and from" work. Only mileage during active platform work counts.

A worked example

Sam drives Uber four nights a week. In 2025/26 he earned £28,400 gross from Uber (before commission). Uber took £6,200 commission. He drove 18,400 business miles. His phone bill was £42/month, of which he uses ~70% for Uber. Other costs: £180 car cleaning, £140 parking/tolls, £80 dashcam.

Expenses breakdown:

• Mileage: 10,000 × £0.45 + 8,400 × £0.25 = £4,500 + £2,100 = £6,600
• Platform commission: £6,200
• Phone: £42 × 12 × 70% = £353
• Cleaning + parking + dashcam: £400
• Use of home as office (simplified, 50–100 hours/month doing admin): £18 × 12 = £216
• Class 2 NI: now collected via Class 4
• Bank/software/accountant: assume £0 for this example

Total expenses: ~£13,769. Taxable profit: £14,631 (small variance from rounding). Income tax: profit minus £12,570 Personal Allowance = £2,061 × 20% = ~£412 income tax. Plus Class 4 NI on profit above £12,570 at 6% = ~£124. Total bill: ~£536.

Sam's first thought before he sat down: "I'll owe thousands." After proper expense claiming: ~£536. The mileage deduction alone wiped out 23% of his gross fares.

Your driver checklist

1. Register for Self Assessment by 5 October following your first tax year of driving.
2. Use a single bank account for platform payouts so deposits are easy to track.
3. Log business miles every shift — phone GPS apps export it; manual log is fine if defensible.
4. Save platform statements monthly (Uber/Deliveroo dashboards download CSV).
5. Keep receipts: parking, tolls, cleaning, kit, licence renewals.
6. Don't try to claim food, fines, or commuting miles. They never qualify.
7. File and pay by 31 January following the tax year. Use HMRC's online portal — or, from April 2026 if your gross is over £50,000, MTD ITSA software.