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Deliveroo Tax Guide — Liverpool 2026
By Ethan Blake · Tax Compliance Specialist
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Updated June 2026
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~5 min read
2026 Tax Summary — Liverpool
Deliveroo workers in Liverpool pay 6% Class 4 NI on profits over £12,570 in 2025/26. On £23 000 gross: approximately £626 NI + £1 460 Income Tax = £2 086 total. Mileage: 45p/mile (first 10,000). Self Assessment deadline: 31 January 2027.
Key Takeaways
- Class 4 NI: 6% on profits £12,570–£50,270, then 2% above
- Mileage allowance: 45p/mile (first 10,000 miles), 25p/mile after
- Personal Allowance: £12,570 — no tax on income below this
- Register for Self Assessment by 5 October 2026 if first year
- 1099-NEC equivalent: HMRC Digital Platform Reporting — platforms report your earnings directly
Tax Breakdown — Deliveroo Liverpool 2026
| Gross Income | Class 4 NI (6%) | Income Tax | Total Tax | Take-Home |
|---|
| £15,000 | £146 | £486 | £632 | £14,368 |
| £20,000 | £446 | £1,486 | £1,932 | £18,068 |
| £23 000 | £626 | £1 460 | £2 086 | £20 914 |
| £40,000 | £1,646 | £5,486 | £7,132 | £32,868 |
Top Tax Deductions for Deliveroo Workers
| Expense | Rate / Amount | Notes |
|---|
| Vehicle mileage | 45p/mile | First 10,000 miles; 25p/mile after |
| Bicycle mileage | 20p/mile | All business miles |
| Phone & data | Business % | Proportion used for work |
| Equipment & uniform | 100% | Bags, boxes, safety gear |
| Trading Allowance | £1,000 | Instead of actual expenses if income under £1,000 |
| Home office | £6/week flat rate | HMRC simplified expenses |
HMRC Self Assessment — Key Deadlines 2026
| Deadline | Date | Action Required |
|---|
| Register for Self Assessment | 5 Oct 2026 | If 2025/26 is your first year |
| Paper SA return | 31 Oct 2026 | File paper return |
| Online SA return | 31 Jan 2027 | File online + pay tax owed |
| Payment on Account 1 | 31 Jan 2027 | 50% of previous year's bill |
| Payment on Account 2 | 31 Jul 2027 | Remaining 50% |
"Self-employed workers must register for Self Assessment if their trading income exceeds £1,000 in a tax year. Class 2 National Insurance was abolished from April 2024." — GOV.UK — Self Assessment
Frequently Asked Questions
How much tax does a Deliveroo rider pay in Liverpool?
A Liverpool Deliveroo rider on £23,000 pays approximately £626 NI + £1,460 Income Tax = £2,086 total after the Personal Allowance.
Can Liverpool Deliveroo riders claim bicycle mileage?
Yes. HMRC allows 20p per mile for bicycle business miles with no upper limit.
What is the Self Assessment deadline for Liverpool Deliveroo riders?
31 January 2027 for 2025/26. Register by 5 October 2026 if first year as self-employed.
Do Liverpool Deliveroo riders pay any local taxes?
No. There are no local income taxes in the UK. Only national Income Tax and Class 4 NI apply.
What records must Liverpool Deliveroo riders keep?
Mileage logs, bank statements, receipts for expenses. Keep for at least 5 years after the filing deadline.
Related Guides
Deliveroo Tax Guide UK 2026 →Gig Worker Tax Liverpool 2026 →National Insurance Guide →
EB
Written & reviewed by
Ethan Blake
Tax Compliance Specialist · Reviewed June 2026
Tax compliance specialist since 2017. Helped 5,000+ freelancers and self-employed workers navigate HMRC Self Assessment and UK gig economy tax rules.