Aurestone Advisory free checklist
UK Delivery Driver Expenses & Tax-Return Checklist
A practical record-gathering guide for delivery drivers, couriers, taxi drivers and private-hire drivers. Print it, save it, or tick through it before preparing your Self Assessment return.
Income records
- Weekly or monthly payout statements from every delivery, courier or taxi platform
- Statements for Amazon Flex, Evri, DPD, Yodel, Deliveroo, Uber Eats and other apps
- Records of private courier, taxi or subcontract work
- Cash fares, cash deliveries, tips, bonuses, incentives and referral payments
- Bank statements showing business income received
- P60 or P45 if you also had PAYE employment
- Details of other self-employment or property income
Mileage records
- Date of each business journey
- Starting point, destination and business purpose
- Business miles travelled
- Vehicle used for each journey
- Opening and closing odometer readings where available
- Mileage-app exports or a contemporaneous written mileage log
Vehicle records if using actual costs
- Fuel and charging costs
- Vehicle insurance and business-use cover
- Repairs, servicing, tyres, MOT and breakdown cover
- Vehicle tax and relevant hire or lease charges
- Purchase or finance documents for vehicles used in the business
- Evidence of total and business use so private costs can be excluded
Important: do not claim the same vehicle costs twice
Simplified mileage and actual vehicle costs are alternative methods. The mileage rate already covers fuel, insurance, servicing, repairs, vehicle tax, MOT and depreciation. You cannot also claim those actual costs for the same vehicle when using simplified mileage.
Once simplified mileage is used for a vehicle, it normally continues while that vehicle remains in the business. Ask an accountant which method is available before making the first claim.
Other possible business expenses
- Goods-in-transit, courier liability or relevant business insurance
- Business share of mobile phone and data costs
- Delivery bags, straps, trolleys, mounts and other equipment
- Protective or specialist work equipment where allowable
- Business parking and tolls — not parking fines or penalties
- Accounting, bookkeeping and relevant software fees
- Bank charges and finance costs relating to the business
- Receipts and a short note explaining the business purpose of each cost
Before the return is filed
- Confirm income from every platform has been included
- Check personal driving and other private costs have been excluded
- Choose either the trading allowance or actual allowable expenses, where relevant
- Check whether Payments on Account may apply
- Review whether VAT or Making Tax Digital thresholds are approaching
- Keep the records used to support the return
Need help putting it together?
Aurestone Advisory provides fixed-fee Self Assessment support for UK delivery, courier, taxi and private-hire drivers. Visit aurestoneadvisory.com/for/delivery-drivers to request a quote.