Key takeaways
- Uber Eats and Deliveroo riders and drivers are self-employed contractors, not employees.
- Base fees, tips, and any boost or surge payments all count as taxable income.
- Expenses differ by vehicle type — bike and e-bike costs look different from car running costs.
- Working for both platforms (or others) at once is common and simply means combining all income into one return.
- VAT registration is unlikely for most riders and drivers, but worth monitoring as income grows.
Uber Eats and Deliveroo both treat riders and drivers as self-employed, which means the tax responsibility sits with you, not the platform. Whether you're on a bike, e-bike, scooter, or in a car, the same core rules apply — this guide covers registration, income, and the expenses specific to food delivery work.
Quick answer: how is Uber Eats and Deliveroo income taxed?
You're self-employed for this work, so you're responsible for registering with HMRC, tracking your income and expenses, and filing a Self Assessment return. Neither platform deducts Income Tax or National Insurance from your payments.
How pay works across both platforms
Both platforms typically pay a base fee per delivery, which can be topped up with tips from customers and boost or surge pay during busy periods. All of this — base fee, tips, and boosts — counts as business income for tax purposes.
Registering with HMRC
Once your self-employed income from food delivery work (combined across any platforms) passes £1,000 in a tax year, you need to register for Self Assessment and file an annual return.
Expenses if you ride a bike or e-bike
- Bike or e-bike purchase and running costs, apportioned for business use
- E-bike battery replacement and charging costs
- Repairs, servicing, tyres, and lights
- Insulated delivery bags and thermal boxes
- Helmet, hi-vis, and weatherproof gear bought for the job
Expenses if you drive a car or scooter
- Mileage or actual vehicle running costs (fuel, insurance, servicing)
- Goods in Transit or delivery-specific insurance where relevant
- Parking and any congestion or toll charges
- Phone mount, dashcam, and delivery bags
Working across multiple food delivery apps
Many riders and drivers work Uber Eats and Deliveroo shifts in the same week, or add other platforms on top. This is completely normal — all the income gets reconciled together into a single Self Assessment return, with expenses claimed once against the combined business, not duplicated per app.
VAT — do you need to worry about it?
Most individual riders and drivers are well under the VAT registration threshold of £90,000 in rolling 12-month turnover. It's still worth keeping an eye on your total income across all platforms if your hours or rates increase significantly.
Record keeping
Keep exports or screenshots of your weekly or monthly earnings summaries from each platform, along with receipts for equipment, repairs, and vehicle costs. A simple mileage log covers car and scooter journeys; e-bike and bike costs are usually tracked through receipts instead.
How Aurestone helps
We consolidate income from Uber Eats, Deliveroo, and any other platforms you work across into one accurate Self Assessment return, and make sure vehicle and equipment expenses specific to food delivery are fully claimed. See our accountant for delivery and courier drivers page.
What to read next
Sources checked
Checked against HMRC guidance on registering as self-employed and VAT registration thresholds.
Frequently asked questions
Are Uber Eats and Deliveroo riders classed as employed or self-employed?
Self-employed. You're responsible for your own tax and National Insurance, and for registering with HMRC once your income passes £1,000 a year.
Can I claim my e-bike as an expense?
Yes, the business-use proportion of the purchase and running costs (including battery replacement) can be claimed.
Do tips count as taxable income?
Yes, tips and any boost or surge payments are part of your business income, alongside the base delivery fee.
I ride for Deliveroo and drive for Uber Eats — do I file two separate returns?
No, all your self-employed delivery income across platforms goes into a single Self Assessment return.
Topics
Food delivery accounting
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Next step
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