MTD for self-employed couriers
If you’re a self-employed courier or delivery driver (working through one or more delivery platforms, or independently), Making Tax Digital for Income Tax applies the same way it does to any other self-employed income, based on your qualifying income.
Am I affected?
Your qualifying income is your total self-employment turnover (plus any property income) before expenses. Delivery work often involves a lot of transactions but relatively low margins, so check your actual turnover rather than guessing. The free scope checker uses your real numbers.
Typical courier expenses and where they go
| Expense | Category |
|---|---|
| Fuel, vehicle insurance, repairs (if using actual costs) | Car, van & travel expenses |
| Mileage (if using simplified mileage rates) | Car, van & travel expenses |
| Phone costs used for work | Office & admin costs |
| Platform/app fees or commission | Other allowable expenses |
| Protective equipment, delivery bags | Other allowable expenses |
Mileage vs. actual costs
You can claim vehicle costs one of two ways:
- Simplified mileage rate: a flat rate per mile, no need to track individual fuel or repair receipts.
- Actual costs: track real fuel, insurance, repairs, and a business-use percentage if the vehicle is also used personally.
Pick one method per vehicle and stick with it. Switching between them for the same vehicle isn’t allowed.
Multiple delivery platforms
If you drive for more than one delivery app under your own self-employment, that’s normally still one self-employment business for MTD purposes, combine the income and expenses from all platforms into one set of quarterly updates, rather than treating each app as a separate business.
Getting started
Import a bank statement CSV or connect the account you get paid into, and Simple MTD will suggest categories for common courier costs automatically. See our full guide to expense categories for how this works in general.