UK Delivery Driver Mileage Claims: Worker Status Decides Your Route
UK delivery drivers can claim business mileage at HMRC's flat rate of 55p per mile for the first 10,000 miles and 25p after that (rates from 6 April 2026, up from 45p). A driver doing 12,000 business miles claims 10,000 x 0.55 plus 2,000 x 0.25 = 5,500 plus 500 = 6,000 pounds against their delivery income. The route you use to claim - form P87 or a Self Assessment return - depends on your employment status, not on which app you drive for.
The fork that decides everything: worker status
The first question is not 'how much can I claim' but 'how do I claim it', and that turns on your employment status. UK employment law recognises three categories: employee, worker, and self-employed (sole trader). Delivery platforms such as Deliveroo, Stuart, and Uber Eats engage couriers under differing contractual terms, and courts and tribunals have reached different conclusions for different platforms and different periods.
Because status can turn on the specific contract and the facts of how you actually work, this page does not assign a fixed status to any platform. What matters for your claim is your own status under your own contract. If you are genuinely self-employed and report your delivery income on a Self Assessment return, your mileage is a business expense deducted against that income. If you are an employee who is not fully reimbursed for business mileage, you claim the shortfall as Mileage Allowance Relief. Confirm your status before you choose a route; HMRC's Check Employment Status for Tax (CEST) tool at gov.uk is the starting point, and this is general guidance rather than a status determination for your situation.
Self-employed route: Self Assessment
Most delivery couriers who operate as self-employed sole traders report their income on the self-employment pages of a Self Assessment return. You register for Self Assessment with HMRC, then each year report your total delivery income and deduct allowable expenses, including business mileage under the simplified expenses (flat rate) method.
Under the flat-rate method you claim 55p per business mile for the first 10,000 miles and 25p after, and you keep a mileage log rather than fuel and repair receipts. The alternative is actual vehicle expenses (fuel, insurance, road tax, repairs, depreciation) apportioned by business-use percentage. You choose per vehicle, and the choice effectively locks in for that vehicle, so run both numbers before your first claim. Our guide on sole trader mileage claims covers the flat-rate-versus-actual decision in detail.
Employee route: P87 or Self Assessment for the shortfall
If your status is employee and your engager pays you less than the AMAP rate for business mileage (or nothing), you claim the difference as tax-free Mileage Allowance Relief. For claims under 2,500 pounds a year you use form P87 through the GOV.UK 'Tax relief for employees' service. Above 2,500 pounds, or if you already file a return for any reason, you claim through Self Assessment instead.
The calculation is the same either way: AMAP rate (55p first 10,000 miles, 25p after) multiplied by your business miles, minus whatever your engager reimbursed. Our step-by-step guide on how to claim UK Mileage Allowance Relief walks through the P87 and Self Assessment routes.
Worked example: 12,000 business miles, self-employed
A self-employed courier drives 12,000 business miles across the tax year. Under the flat-rate method: the first 10,000 miles at 55p is 10,000 x 0.55 = 5,500 pounds. The remaining 2,000 miles at 25p is 2,000 x 0.25 = 500 pounds. Total mileage deduction: 5,500 + 500 = 6,000 pounds, deducted from delivery income before tax.
The same 12,000 miles at the old 45p/25p rates would have produced 10,000 x 0.45 + 2,000 x 0.25 = 4,500 + 500 = 5,000 pounds. The April 2026 rate rise adds 1,000 pounds of deduction on this mileage. Both figures assume the flat-rate method; actual expenses could be higher or lower depending on your vehicle's running costs.
Which miles count, and which do not
Business miles are the miles you drive to collect and deliver orders, plus repositioning between drops to a busier zone. The miles from your home to the point where you log on and start accepting orders can be contested; if your home is genuinely your base of operations for the delivery work, the case for counting the first trip is stronger, but keep notes documenting that arrangement.
Purely private trips and, for employees, ordinary commuting to a fixed regular workplace are not claimable. An auto-tracking log that records date, route, purpose, and miles for every trip gives you an audit-ready record whichever route you claim through. HMRC accepts digital logs as long as those four fields are present per trip.
FAQ
Am I employed or self-employed as a delivery driver?
It depends on your specific contract and how you actually work, not on the platform's name. Courts and tribunals have reached different conclusions for different platforms and periods, so no blanket answer applies. Check your contract and use HMRC's Check Employment Status for Tax (CEST) tool at gov.uk. If you are unsure, a tax adviser can help you confirm your status before you choose a claim route. This is general information, not a status determination for your situation.
What mileage rate can I claim for 2026-27?
55p per business mile for the first 10,000 miles and 25p per mile after that, from 6 April 2026. The previous rate was 45p for the first 10,000 miles, which is correct only as history for trips before 6 April 2026.
Do I use P87 or Self Assessment?
If you are self-employed, you report income and deduct mileage on the self-employment pages of a Self Assessment return. If you are an employee claiming a reimbursement shortfall, you use form P87 for claims under 2,500 pounds a year, or Self Assessment above that or if you already file a return.
Can I claim if a platform already pays me a per-drop fee?
A per-drop or per-order fee is delivery income, not a mileage reimbursement. If you are self-employed, you still deduct your business mileage as an expense against that income. If you are an employee and the platform separately reimburses mileage below the AMAP rate, you can claim the shortfall; a delivery fee that is not labelled as mileage reimbursement does not reduce your mileage claim.
More United Kingdom guides
Sole Trader Mileage Claims (UK)
Read the guide →
HMRC Mileage Allowance 2026-27: 55p First 10,000 Miles, 25p After
Read the guide →
HMRC Mileage Rate History: The 2011 Freeze and the 2026 Rise
Read the guide →
Free HMRC Mileage Calculator (2026-27)
Read the guide →
How to Claim UK Mileage Allowance Relief
Read the guide →
HMRC Mileage Log Requirements
Read the guide →
Track your United Kingdom business mileage.
Free for 40 auto trips a month. HMRC rates handled with the right tier and cap.
Download free on the App Store