Home ›
Blog › Deliveroo vs Amazon Flex Tax UK 2026: Which Is Better?
Deliveroo vs Amazon Flex Tax UK 2026 — Full Comparison
By Ethan Blake · Tax Compliance Specialist
·
Updated June 2026
·
~5 min read
2026 Tax Summary
Delivery Drivers workers in the UK 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.
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 — Delivery Drivers UK 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 Delivery Drivers 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
Is the tax the same for Deliveroo and Amazon Flex drivers?
Yes. Both platforms pay UK drivers as self-employed contractors subject to the same Class 4 NI (6%), Income Tax, and mileage allowance (45p/mile) rules.
Which platform pays more after tax — Deliveroo or Amazon Flex?
This depends on your hourly rate and mileage, not tax rules. Amazon Flex typically offers longer scheduled blocks vs Deliveroo peak-hour surges. Compare earnings per mile.
Can I work for both Deliveroo and Amazon Flex?
Yes. Combine all income on one Self Assessment return. Both platforms report your earnings to HMRC separately under Digital Platform Reporting.
Do Deliveroo and Amazon Flex both report to HMRC?
Yes. Both report UK driver earnings to HMRC under Digital Platform Reporting rules since January 2024.
What is the mileage difference between Deliveroo and Amazon Flex?
Both qualify for the same 45p/mile HMRC rate. Amazon Flex drivers typically cover more miles per shift due to longer suburban routes.
Related Guides
Deliveroo Tax Guide UK 2026 →Amazon Flex Tax Guide UK →Mileage Allowance →
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.