Yes. Stuart classifies all delivery partners as self-employed independent contractors. Stuart pays you gross — no tax is deducted at source. You must register for Self-Assessment and pay Income Tax and Class 4 NI directly to HMRC.
Stuart vs Other UK Delivery Platforms: Typical Earnings
Stuart£18,000–£24,000
Deliveroo£23,000–£27,000
Uber Eats£22,000–£28,000
Just Eat£20,000–£24,000
Gophr£20,000–£26,000
Allowable Expenses for Stuart Couriers
Mileage at HMRC approved rates (45p/mile car, 20p/mile bicycle)
Smartphone — percentage used for Stuart app and navigation
Thermal delivery bags and equipment
Bicycle or vehicle insurance (courier-specific policy)
Helmet, hi-vis jacket, gloves (safety equipment)
Bicycle maintenance and repairs
Accountant fees for Self-Assessment
Self-Assessment Deadlines
5 October 2026 — register for Self-Assessment (new starters)
31 January 2027 — online return deadline for 2025–26