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Gig Worker Tax Guide — Brighton 2026
By Ethan Blake · Tax Compliance Specialist
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Updated June 2026
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~5 min read
2026 Tax Summary — Brighton
Delivery Drivers workers in Brighton pay 6% Class 4 NI on profits over £12,570 in 2025/26. On £20 000 gross: approximately £446 NI + £1 040 Income Tax = £1 486 total. Mileage: 45p/mile (first 10,000). Self Assessment deadline: 31 January 2027. Brighton has many bicycle couriers — claim 20p/mile for all cycling business miles.
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 Brighton 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 |
| £20 000 | £446 | £1 040 | £1 486 | £18 514 |
| £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
How much tax do gig workers pay in Brighton in 2026?
A Brighton gig worker on £20,000 pays approximately £446 Class 4 NI + £1,040 Income Tax = £1,486 total after the Personal Allowance.
Can Brighton bicycle couriers claim mileage?
Yes. HMRC allows 20p per mile for bicycle business miles with no upper limit. Car and motorbike riders claim 45p/mile.
Which platforms operate in Brighton?
Deliveroo, Uber Eats, Just Eat, and Stuart all operate in Brighton. All treat couriers as self-employed.
Do Brighton gig workers need a UTR number?
Yes. Register at GOV.UK to receive your Unique Taxpayer Reference. Needed to file Self Assessment by 31 January 2027.
Can Brighton gig workers claim cycle maintenance costs?
Yes — OR use the 20p/mile AMAP rate. You cannot claim both actual maintenance costs and the mileage rate for the same bicycle.
Related Guides
Mileage Allowance Guide →National Insurance Guide →UTR Number 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.