Uber Eats Tax Return Guide 2025: What Delivery Drivers Need to Know

Uber Eats Tax Return Guide 2025

If you deliver for Uber Eats, you are classed as self-employed (a sole trader) by HMRC. This means Uber will not deduct tax from your earnings – you have to sort it yourself.

This guide covers everything you need to know for the 2024/25 tax year (returns due by Jan 2026).

1. Getting Your Data from Uber

Uber provides a Tax Summary in the Driver App. To find it:

• Go to Account > Tax Info.
• Download your Annual Tax Summary.

Crucial: Your tax return must show your Gross Fares (total customer payments), not just the payout you received. You then list Uber's service fee as an expense. This ensures your turnover is reported correctly.

2. Essential Expenses to Claim

Don't overpay tax! Make sure you deduct these common courier expenses:

• Vehicle costs: Mileage (45p/mile) OR fuel/insurance/repairs.
• Uber Service Fees: Yes, the commission Uber takes is a deductible business expense!
• Phone & Data: The business portion of your mobile bill.
• Equipment: Thermal bags, phone mounts, power banks.
• Parking & Tolls: Costs incurred during deliveries.

3. Watch Out for "Substitution"

Uber Eats agreements usually have a "substitution clause" allowing you to send someone else to do your delivery. While this helps define you as self-employed, if you do pay a substitute, you handle their pay and tax status differently. For most drivers, you are the sole worker.

4. The £1,000 Trading Allowance

Earnings under £1,000? You don’t need to do anything. Earnings over £1,000? You must register. If your total expenses are lower than £1,000, you can just claim the £1,000 Trading Allowance flat rate deduction instead of dealing with receipts. Easy!

5. Deadlines

For the 2024/25 tax year (6th April 2024 – 5th April 2025):

• Register by: 5th Oct 2025
• File & Pay by: 31st Jan 2026

Using GigCalc helps you track these figures week-by-week so January isn't a shock.