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Uber Eats Tax Guide — London 2026
By Ethan Blake · Tax Compliance Specialist
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Updated June 2026
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~5 min read
2026 Tax Summary — London
Uber Eats 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.
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 — Uber Eats 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 Uber Eats 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 an Uber Eats driver pay in London 2026?
An Uber Eats driver in London on £28,000 gross pays approximately £3,086 total (NI + Income Tax) after Personal Allowance.
Can Uber Eats drivers claim bicycle mileage in London?
Yes. HMRC AMAP rate for bicycles is 20p per mile. Many London Uber Eats riders use bicycles and can claim this for all business miles.
Is Uber Eats self-employment for UK tax?
Yes. Following the 2021 Supreme Court ruling on Uber drivers, Uber Eats delivery partners are self-employed for tax purposes. You must register for Self Assessment.
What expenses can London Uber Eats drivers claim?
Mileage (45p/mile car, 20p/mile bicycle), phone, equipment, Congestion Charge when working, and a proportion of public transport costs if applicable.
How do I register for Self Assessment as an Uber Eats driver?
Register online at GOV.UK by 5 October 2026 for the 2025/26 tax year. You will need your UTR number which HMRC sends within 10 working days.
Related Guides
Uber Eats Tax Guide UK 2026 →Delivery Driver Tax London 2026 →UTR Number Guide 2026 →
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.