Just Eat Driver Tax Guide 2026 UK: How Much Tax Do Couriers Pay?
Just Eat couriers in the UK are self-employed. Just Eat does not deduct any tax from your payments. On a profit of £26,000, you owe approximately £3,493 in total tax: £2,686 Income Tax and £807 Class 4 National Insurance. You must register with HMRC and submit a Self Assessment return by 31 January 2027 for the 2025/26 tax year.
Key Takeaways
- Just Eat pays you gross — no tax is deducted at source
- Register for Self Assessment by 5 October 2026 if you are new to self-employment
- Car/van mileage: 45p per mile for first 10,000 business miles, 25p thereafter
- Bicycle mileage: 20p per mile — applicable to cycle couriers
- Class 4 NI rate: 6% on profits between £12,570 and £50,270 (Class 2 abolished April 2024)
- Online Self Assessment deadline: 31 January 2027 for the 2025/26 tax year
Are Just Eat Couriers Classed as Self-Employed in the UK?
Yes. Just Eat couriers operate as self-employed independent contractors. Just Eat does not withhold Income Tax, National Insurance, or any other deduction from the fees it pays you. Every payment you receive is gross income, and the full tax liability falls on you.
As a self-employed Just Eat courier, you are responsible for:
- Registering with HMRC as self-employed by 5 October 2026 if it is your first year
- Tracking all income and allowable expenses throughout the tax year
- Submitting an annual Self Assessment return online by 31 January 2027
- Paying your Income Tax and Class 4 National Insurance on time
"You must register for Self Assessment and send a tax return if you are self-employed as a sole trader and earned more than £1,000."
— GOV.UK — Self Assessment tax returns
If you also work in PAYE employment, your Just Eat income is treated as additional self-employment earnings. You must declare it on your Self Assessment return regardless of how much you earn from your employed job.
How Much Tax Does a Just Eat Driver Pay in 2026?
Your tax bill is based on your taxable profit — gross Just Eat earnings minus your allowable expenses. The Personal Allowance for 2025/26 is £12,570. You pay no Income Tax on earnings below this threshold.
| Annual Profit | Income Tax | Class 4 NI (6%) | Total Tax |
|---|---|---|---|
| £12,570 or less | £0 | £0 | £0 |
| £20,000 | £1,486 | £447 | £1,933 |
| £26,000 (typical Just Eat) | £2,686 | £807 | £3,493 |
| £30,000 | £3,486 | £1,041 | £4,527 |
| £35,000 | £4,486 | £1,341 | £5,827 |
| £50,270 (higher rate threshold) | £7,540 | £2,262 | £9,802 |
Class 4 NI is charged at 6% on profits between £12,570 and £50,270. Class 2 National Insurance was abolished from April 2024. Use the UKGigTax calculator to estimate your exact bill based on your actual earnings and mileage.
Why Your Taxable Profit Is Lower Than Your Gross Earnings
Just Eat pays you a gross delivery fee. Before calculating tax, you subtract all allowable expenses. A courier covering 10,000 business miles by car in a year claims £4,500 in mileage deductions alone. On gross earnings of £30,500, this brings taxable profit down to £26,000 — reducing your tax bill by over £800 compared with claiming no expenses.
What Mileage Allowance Can Just Eat Drivers Claim?
Mileage is the most significant deduction available to Just Eat drivers. HMRC allows self-employed workers to claim a flat rate per business mile rather than calculating actual fuel, insurance, and depreciation costs separately.
| Vehicle Type | First 10,000 Miles | Above 10,000 Miles |
|---|---|---|
| Car or van | 45p per mile | 25p per mile |
| Motorcycle | 24p per mile | 24p per mile |
| Bicycle | 20p per mile | 20p per mile |
Just Eat couriers operate by car, van, motorcycle, or bicycle depending on location. The correct rate depends on your vehicle. Bicycle couriers claim 20p per mile for every business mile covered.
You must keep a mileage log recording the date, start point, destination, and business purpose of each journey. A spreadsheet or a mileage app such as MileIQ is acceptable.
You Cannot Switch from Mileage Allowance to Actual Costs
Once you choose the HMRC mileage allowance method for a vehicle, you must use it for the entire life of that vehicle in your business. Choose mileage allowance from the outset — it requires less record-keeping and typically produces a higher deduction for gig couriers than tracking actual costs.
What Expenses Can Just Eat Drivers Claim?
You can claim any expense incurred wholly and exclusively for your Just Eat courier work. Mixed-use expenses must be apportioned to the business element only.
- Mileage allowance: 45p/mile (car/van), 20p/mile (bicycle) for all business journeys
- Mobile phone: The business-use proportion of your monthly bill or data plan
- Delivery equipment: Insulated delivery bags, phone mounts, bicycle lights, and safety gear used solely for work
- Insurance: Hire and reward (courier) insurance, or any premium specifically for delivery work
- Professional fees: Accountant fees and tax software subscriptions
- Parking fees: Charges incurred whilst making deliveries (not penalty notices)
- Bicycle maintenance: Repairs and servicing directly related to courier use
You cannot claim ordinary clothing, personal food and drink, or the journey from your home to your first collection point if you always start from the same location.
Trading Allowance: When Is It Worth Using?
If your total allowable expenses are less than £1,000, you can claim the trading allowance instead and deduct a flat £1,000 from your gross income without keeping expense records. However, most couriers with meaningful mileage will find their actual expenses far exceed £1,000, making proper record-keeping considerably more tax-efficient.
How Do You Submit a Self Assessment Return as a Just Eat Driver?
If this is your first year as self-employed, register with HMRC before 5 October 2026. You will receive your Unique Taxpayer Reference (UTR) by post within 10 working days.
- Gather your earnings data. Download your earnings history from the Just Eat courier app or portal for the full tax year (6 April 2025 to 5 April 2026)
- Total your allowable expenses. Add up your mileage log, phone bills, equipment receipts, and any other claimable costs
- Calculate your taxable profit. Subtract total expenses from your gross Just Eat earnings
- Log in to your HMRC account. Visit GOV.UK and sign in with your Government Gateway credentials
- Complete the SA103S pages. Enter your self-employment income and expenses on the Self-Employment short-form supplementary pages
- Review the tax calculation. HMRC calculates your Income Tax and Class 4 NI automatically based on your entries
- Submit and pay by 31 January 2027. Pay by bank transfer using your UTR as the payment reference
If your tax bill exceeds £1,000, HMRC will also require payments on account — advance payments toward next year's bill. The first payment on account is due on the same day as your 2025/26 balance: 31 January 2027.
Does Just Eat Report My Earnings to HMRC?
Yes — under rules that came into force in January 2024, digital platforms operating in the UK are required to collect and report contractor earnings to HMRC annually. This covers gig economy platforms including Just Eat.
What this means for you:
- HMRC may already have a record of your Just Eat earnings before you file your return
- Failing to declare this income on your Self Assessment return is treated as a deliberate omission
- Penalties for deliberate non-disclosure are significantly higher than for innocent errors
- You should still declare all income yourself — do not rely on platform reporting to substitute for your own return
"From 1 January 2024, digital platforms must collect and report to HMRC information about the income of sellers and service providers on their platforms."
— GOV.UK — Digital platforms: send seller information to HMRC
What Records Must Just Eat Drivers Keep?
HMRC requires you to retain financial records for at least 5 years after the 31 January submission deadline. For the 2025/26 return, retain records until at least January 2032.
- Income records: Earnings statements or exports from the Just Eat courier portal for each tax year
- Mileage log: Date, start point, destination, and business purpose for every journey
- Expense receipts: Receipts or invoices for all claimed expenses including phone bills and equipment
- Bank statements: To reconcile Just Eat payments received against your own records
- Insurance documents: Copies of any courier-specific insurance policies and premium receipts
Digital records are fully acceptable. Keep a dedicated folder in cloud storage organised by tax year, and back it up regularly.
Frequently Asked Questions
Are Just Eat drivers self-employed in the UK?
Yes. Just Eat couriers are classed as self-employed. Just Eat does not deduct Income Tax or National Insurance from your payments. You must register with HMRC and submit a Self Assessment return each year if your income exceeds £1,000.
How much tax does a Just Eat driver pay in 2026?
On a profit of £26,000, you owe approximately £2,686 in Income Tax and £807 in Class 4 NI, totalling £3,493. The effective tax rate is roughly 13% at this income level.
Can Just Eat drivers claim mileage allowance?
Yes. Car and van drivers can claim 45p per mile for the first 10,000 business miles and 25p per mile thereafter. Bicycle couriers can claim 20p per mile. Keep a mileage log for all journeys.
What is the Self Assessment deadline for Just Eat drivers?
The online Self Assessment deadline for the 2025/26 tax year is 31 January 2027. Tax owed must also be paid by this date. Register with HMRC by 5 October 2026 if you are new to self-employment.
What expenses can Just Eat drivers claim?
You can claim mileage allowance, the business proportion of mobile phone costs, delivery bags and equipment, courier insurance, parking fees during deliveries, and professional accountancy fees.
Do Just Eat drivers need to pay VAT?
Only if your taxable turnover exceeds £90,000 in a 12-month period. Most Just Eat couriers earn well below this threshold and are not required to register for VAT.
Does Just Eat report my earnings to HMRC?
Yes. Under UK digital platform reporting rules effective from January 2024, Just Eat is required to report contractor earnings to HMRC annually. You must still declare all income yourself on your Self Assessment return.
Tax compliance specialist since 2017. Helped 5,000+ freelancers and self-employed workers navigate HMRC Self Assessment and UK gig economy tax rules.