Are Deliveroo Riders Employed or Self-Employed?
Deliveroo treats its riders as self-employed independent contractors. Unlike the situation with some other gig platforms (notably Uber, following the Supreme Court ruling that Uber drivers are "workers"), Deliveroo riders were confirmed as self-employed in a 2023 Supreme Court case.
As a self-employed Deliveroo rider, you must register for Self Assessment, file a tax return each year, and pay your own Income Tax and National Insurance. Deliveroo does not deduct tax from your payments.
The £1,000 Trading Allowance
If your total self-employment income from all sources (Deliveroo plus any other self-employed work) is £1,000 or less in a tax year, you can use the trading allowance. This means:
- You do not need to declare this income on a tax return
- You do not need to register for Self Assessment solely on account of this income
- No tax is owed on this income
If your income is above £1,000, you must register and file. You can still use the £1,000 trading allowance as a deduction instead of calculating your actual expenses — but only if your actual expenses are less than £1,000.
Expenses Deliveroo Riders Can Claim
Vehicle or Cycle Costs
The type of vehicle you use determines how you claim:
- Car or van: Claim HMRC mileage at 45p/mile (first 10,000), 25p thereafter
- Motorbike: Claim at 24p/mile (flat rate, no threshold)
- Bicycle: Claim at 20p/mile (flat rate)
For cyclists and motorcyclists, the mileage rates are lower, but so are actual running costs. Keep a mileage log of all delivery journeys.
Bicycle Maintenance & Equipment (Cyclists)
Cyclists can also claim actual maintenance costs: tyre replacements, chain replacements, brake pads, servicing. The HMRC 20p/mile rate is meant to cover these, so you must choose between the mileage rate and actual costs — not both.
Cycling/Safety Gear
High-visibility clothing, helmets, and lights required for delivery work are allowable expenses. Generic clothing (tracksuits, trainers) is not allowable — only items that are clearly protective safety equipment or carry a Deliveroo logo.
Insulated Delivery Bags
Thermal delivery bags purchased for work are 100% deductible. These are specific to the job and serve no personal purpose.
Mobile Phone & Data
Claim the business-use percentage of your mobile contract. For a full-time rider using their phone primarily for the app, this could be 80–90% of the monthly cost.
Deliveroo Equipment & Accessories
Phone holders for your bike, extra locks, GPS devices, or power banks used for work are allowable. Apportion if also used personally.
Working for Multiple Platforms
Many Deliveroo riders also work for Uber Eats, Just Eat, or Stuart. All platform income is combined on your Self Assessment return. Keep separate income records per platform (your earnings statements from each app), but report the combined total on SA103.
The 10,000-mile AMAP threshold applies to total business mileage — not per platform.
DAC7: Digital Platform Reporting in 2025
From 2024, HMRC receives data on rider earnings directly from Deliveroo under the Digital Platform Reporting regulations (DAC7). This means HMRC will know your gross Deliveroo earnings even if you don't file a return. Ensuring your declared income matches what HMRC receives is essential to avoid compliance letters.
Estimate Your Deliveroo Take-Home Pay
Use our free calculator to see how much you'll keep after tax and NI. Plug in your earnings, mileage, and expenses for an instant estimate.
Open Free Tax Calculator →Frequently Asked Questions
Does Deliveroo send me a P60 or earnings statement?
Deliveroo does not issue a P60 (that's for employees). Instead, you can download your earnings history from the Deliveroo rider portal. This shows total payments by period and is your evidence for Self Assessment.
I earn under £1,000 from Deliveroo but have other self-employment income. Do I need to file?
Yes, if your total self-employment income from all sources combined exceeds £1,000, you must register for Self Assessment and file a return.
Can I claim the cost of Deliveroo's insurance top-up?
Yes. If Deliveroo charges riders for insurance coverage or if you independently purchase top-up insurance for delivery work, this is an allowable business expense.