2025-26
EB

Ethan Blake

Tax Research Analyst — UKGigTax

Ethan Blake researches and writes UK self-employment tax guides for gig workers, delivery drivers, and freelancers. His work covers HMRC self assessment, National Insurance, mileage allowances, and VAT registration — all verified against current GOV.UK and HMRC publications.

38+Guides Published
2026Tax Year
GOV.UKSource Verified
5Platforms Covered

Areas of Expertise

HMRC Self Assessment

Filing deadlines, penalties, payment on account, and how to appeal late filing fines.

Gig Worker Tax

Tax obligations for Deliveroo, Uber Eats, Amazon Flex, Just Eat, and Bolt Food drivers in the UK.

Mileage & Expenses

HMRC approved mileage rates — 45p/mile for cars, 20p/mile for bicycles — and allowable expense claims.

National Insurance

Class 4 NI at 6% (£12,570–£50,270) and 2% above. Class 2 NI abolished from April 2024.

VAT Registration

£90,000 VAT threshold for self-employed workers, voluntary registration, and flat rate scheme.

Trading Allowance

£1,000 trading allowance for gig workers and the interaction with Self Assessment filing requirements.

Editorial Methodology

How Ethan Researches Each Guide

  1. Primary source check — GOV.UK, HMRC.gov.uk, and official HMRC guidance documents
  2. Cross-reference with current tax year rates (Personal Allowance £12,570, Class 4 NI 6%, mileage 45p/mile)
  3. Verify any legislative changes — e.g. Class 2 NI abolition April 2024, VAT threshold £90,000
  4. Write answer-first content so gig workers get the key number or rule in the first paragraph
  5. Update each guide when HMRC publishes new rates or policy changes

Latest Guides by Ethan Blake

HMRC Penalties Guide 2026
Late filing · Late payment · Appeals
HMRC Time to Pay 2026
Payment plans for gig workers
Best Insurance for Delivery Riders UK 2026
Courier insurance comparison
Deliveroo Mileage Allowance 2026
45p/mile car · 20p/mile bicycle
National Insurance for Self-Employed 2026
Class 4 NI · Class 2 abolished
VAT Registration Guide 2026
£90,000 threshold · Flat rate scheme

About UKGigTax

UKGigTax provides free, accurate tax calculators and guides for UK gig economy workers. All content is written by Ethan Blake and verified against current HMRC publications. UKGigTax is not a registered tax adviser — content is for informational purposes only. For personal tax advice, consult a qualified accountant or HMRC directly.

Corrections policy: If you spot an error in any guide, please contact UKGigTax. We update all figures within 48 hours of confirmed HMRC rate changes. All guides display a "Last updated" date at the top.