Key takeaways
- Vehicle costs are the biggest expense category, but you must choose between mileage rate and actual costs, not mix both.
- Goods in transit insurance and courier public liability insurance are allowable and often missed.
- Safety gear, delivery bags, and phone data used for work are all claimable.
- Fines, everyday clothing, and commuting to a single fixed workplace are not allowable.
- Good records — receipts, a mileage log, and app payout statements — are what actually let you claim these expenses with confidence.
Most self-employed delivery and courier drivers claim some expenses, but very few claim all of them. Vehicle costs get remembered because they're obvious. Insurance, equipment, and the small recurring costs of running a delivery round are the ones that quietly get missed year after year.
This is the full list, organised by category, so you can check what you're already claiming and what you might be leaving on the table.
Quick answer: what can delivery drivers claim?
As a self-employed delivery or courier driver, you can claim any cost that is wholly and exclusively for your delivery work. In practice that covers vehicle running costs or mileage, insurance specific to courier work, safety and delivery equipment, a business share of your phone bill, parking and tolls, and your accountancy fees.
Vehicle costs: mileage or actual costs
This is usually the largest expense category, and you have to pick one method for each vehicle, not combine them. You can either claim HMRC's simplified mileage rate (45p per mile for the first 10,000 business miles, 25p after that) or claim the actual running costs of the vehicle — fuel, insurance, servicing, repairs, and capital allowances — apportioned for business use.
We've written a full comparison with worked examples in Mileage vs Actual Vehicle Costs: Which Saves Delivery Drivers More Tax?.
Insurance you can claim
Standard vehicle insurance is part of your vehicle cost claim (if you're using actual costs). On top of that, most delivery drivers need — and can claim — Goods in Transit insurance and Courier Public Liability insurance, since ordinary personal car insurance often doesn't cover carrying goods for hire and reward. Breakdown cover taken out for business use is also allowable.
Equipment and safety gear you can claim
- Delivery bags, insulated bags, and thermal boxes
- Hi-vis clothing, gloves, and other PPE bought for the job
- Sack trucks, trolleys, and straps
- Phone mounts and dashcams used for work
- Torches, hazard triangles, and basic vehicle safety kit
Phone, data, and subscriptions
You can claim the business proportion of your phone bill and data plan used to run delivery apps, take instructions, and navigate. If you use a separate SIM purely for work, the full cost is claimable. Any paid navigation or route-planning app subscription used for deliveries is also allowable.
Parking, tolls, and other running costs
Parking charges, congestion charge payments, toll fees, and ferry crossings incurred while making deliveries are all allowable expenses. Keep receipts or bank statement records — these small costs add up over a year.
Quick reference: expense categories at a glance
| Category | Examples | Claimed as |
|---|---|---|
| Vehicle | Fuel, insurance, servicing | Mileage rate or actual costs (pick one) |
| Insurance | Goods in Transit, Courier Public Liability | Actual cost |
| Equipment | Delivery bags, hi-vis, trolleys | Actual cost |
| Phone & data | Business share of phone bill, navigation apps | Actual or apportioned cost |
| Parking & tolls | Parking, congestion charge, tolls | Actual cost |
What you can't claim
Fines and penalties (parking tickets, speeding fines) are never allowable, even if incurred while working. Everyday clothing that isn't specific safety gear isn't claimable. And if you drive to the same fixed depot or hub every day before starting your round, HMRC may treat that first leg as ordinary commuting rather than a business journey — the mileage between drop-off points and back is the part that clearly qualifies.
Keeping evidence for your claims
- A mileage log — even a simple note of start/end readings and dates — if you use the mileage rate
- Receipts or bank/card statements for fuel, insurance, and equipment if you use actual costs
- Your platform payout statements (Amazon Flex, Evri, Deliveroo, Uber Eats, etc.)
- Insurance policy documents showing Goods in Transit or Public Liability cover
How Aurestone helps
We work with UK delivery and courier drivers across Amazon Flex, Evri, DPD, Deliveroo, Uber Eats and independent courier work, and consolidate income and expenses from every platform into one accurate Self Assessment return. Find out more on our accountant for delivery and courier drivers page.
What to read next
Sources checked
This article was checked against HMRC guidance on simplified expenses and business expenses if you're self-employed.
Frequently asked questions
Can I claim expenses if I drive for more than one delivery app?
Yes. All allowable expenses across every platform you work for — Amazon Flex, Evri, Deliveroo, Uber Eats, or others — are combined into a single Self Assessment return.
Do I need receipts for every single expense?
For actual costs (fuel, insurance, repairs), yes — keep receipts or statements. For mileage claims, a simple log of dates and miles driven is what HMRC expects, not a fuel receipt for every trip.
Can I claim my phone contract in full?
Only the business-use proportion, unless you have a separate phone or SIM used purely for delivery work, in which case the full cost is allowable.
Is a new e-bike or scooter an allowable expense?
Yes, if it's used for delivery work. Depending on cost and how it's used, it may be claimed as a simple expense or through capital allowances — we can help you work out the most tax-efficient way to claim it.
Topics
Delivery driver accounting
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