Home ›
Blog › Deliveroo Tax Guide London 2026: 6% NI + 45p/Mile
Deliveroo Tax Guide — London 2026
By Ethan Blake · Tax Compliance Specialist
·
Updated June 2026
·
~5 min read
2026 Tax Summary — London
Deliveroo workers in London pay 6% Class 4 NI on profits over £12,570 in 2025/26. On £28 000 gross: approximately £926 NI + £2 160 Income Tax = £3 086 total. Mileage: 45p/mile (first 10,000). Self Assessment deadline: 31 January 2027. London riders often use bicycles — claim 20p/mile for all cycling.
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 London 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 |
| £28 000 | £926 | £2 160 | £3 086 | £24 914 |
| £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 London?
A Deliveroo rider in London earning £28,000 pays approximately £926 Class 4 NI + £2,160 Income Tax = £3,086 total. Mileage deductions significantly reduce this.
Can London Deliveroo cyclists claim mileage?
Yes. Bicycle riders claim 20p per mile under HMRC AMAP. Car/motorbike riders claim 45p/mile for first 10,000 miles.
Does Deliveroo report earnings to HMRC?
Yes. Under Digital Platform Reporting rules since January 2024, Deliveroo reports all UK driver earnings to HMRC annually.
What is the Self Assessment deadline for Deliveroo riders?
Online Self Assessment deadline is 31 January 2027 for the 2025/26 tax year. Register by 5 October 2026 if first year.
Can I claim the Trading Allowance as a Deliveroo rider?
Yes, if gross income is under £1,000 you pay no tax. Above that, you can still use the £1,000 Trading Allowance instead of itemising expenses.
Related Guides
Deliveroo Tax Guide UK 2026 →Delivery Driver Tax London 2026 →Mileage Allowance 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.