Worked example
These are example figures, not typical earnings: a delivery partner in a petrol car who earned £26,000 from Amazon Flex over 48 weeks, driving 16,000 delivery miles (20,000 in total) in 1,400 hours, in 2026/27, living in England. Change the figures in the calculator above to your own; how the calculator works explains each step.
| Paid by Amazon Flex | £26,000.00 |
|---|---|
| Real costs (fuel, insurance, repairs, other) | £5,282.94 |
| Claimed for tax using the HMRC mileage rate | £7,300.00 |
| Taxable profit | £18,700.00 |
| Income Tax | £1,226.00 |
| Class 4 National Insurance | £367.80 |
| Put aside each week | £33.20 |
| Take-home after costs and tax | £19,123.26 |
| Real hourly rate (apps paid £18.57) | £13.66 |
High mileage and the 10,000-mile switch
The car mileage rate drops from 55p to 25p a mile after 10,000 business miles in a tax year (45p before 6 April 2026). Full-time Flex drivers often pass that point, so actual costs can catch up. Enter your real insurance, repairs and fuel to compare.
Driving to the delivery station
Whether the drive from home to the station counts as business miles depends on your circumstances; ordinary commuting isn't claimable. If you're not sure, count only the miles from the station onwards and ask an adviser.
Not sure whether the mileage rate or actual costs is better for you? Mileage allowance vs actual costs compares them with worked examples. If you deliver for more than one app, the multi-app calculator shows which one pays best after costs.
Expenses Amazon Flex delivery partners can claim
You can claim costs that are only for your delivery work, and the work share of anything you also use privately. GOV.UK's list of allowable expenses covers the rules. Typical costs:
- Fuel, repairs, servicing, MOT, road tax and breakdown cover (actual costs only, not with the mileage rate)
- The work share of your Hire and Reward and other vehicle insurance (actual costs only)
- Parking while delivering
- Equipment bought for the work, such as a parcel trolley
- The work share of your phone and mobile data
You can't claim fines, personal driving, or travel between home and work. Work clothing only counts if it's a uniform or protective kit (see clothing expenses). If you use the £1,000 trading allowance, you can't claim any expenses at all.
When you pay
- Register for Self Assessment by 5 October after the end of your first tax year of delivering.
- File online and pay by 31 January. For 2026/27 that's 31 January 2028.
- Payments on account: if your bill is £1,000 or more, HMRC usually asks for two advance payments towards next year's bill, each half of this year's, on 31 January and 31 July.
In the worked example the 2026/27 bill is £1,593.80. In the first year of payments on account that means about £2,390.70 by 31 January 2028, then £796.90 by 31 July 2028. Dates: Self Assessment deadlines and payments on account.
Making Tax Digital
Making Tax Digital for Income Tax means keeping digital records and sending HMRC quarterly updates. It depends on your gross self-employment and property income (before expenses); pay from a job doesn't count.
- Over £50,000 in 2024/25: from 6 April 2026
- Over £30,000 in 2025/26: from 6 April 2027
- Over £20,000 in 2026/27: from 6 April 2028
In the worked example, £26,000 from Amazon Flex is over £20,000, so if your 2026/27 income is similar you'd need to use Making Tax Digital from 6 April 2028. Check with GOV.UK's eligibility guide.
What Amazon Flex says
- Car deliveries need a mid-size or larger car with 5 or more seats, a van, or an enclosed-bed pickup, plus a full UK driving licence. Source: Amazon Flex: requirements
- Car delivery partners need Hire and Reward insurance plus social, domestic and pleasure cover. E-bike partners need public liability and personal accident insurance. Source: Amazon Flex: requirements
- Earnings are paid into your bank account by direct deposit. Source: Amazon Flex: requirements
- Platforms report sellers' income to HMRC each year; your tax return covers 6 April to 5 April. Source: GOV.UK: selling goods or services on a digital platform
Platform details checked 31 October 2026. Platforms change their terms, so check your own agreement.
Common questions
Should I use the 55p mileage rate or my actual car costs for Amazon Flex?
Use whichever gives the bigger deduction, keeping in mind that once you use the mileage rate for a car you have to keep using it for that car. The calculator works out both from your miles, fuel, insurance and repairs.
Can I claim my Amazon Flex insurance?
If you claim actual costs, yes: the work share of your Hire and Reward and other vehicle insurance. With the mileage rate, insurance is already included in the rate.
Are Amazon Flex tips taxable?
Yes. Tips are part of what you earn from delivering, so include them with your block pay.
Do I need to register for Self Assessment if I only deliver part-time?
If your gross income from self-employment is £1,000 or less in a tax year, the trading allowance means you usually don't need to tell HMRC. Above that, you'll normally need to register for Self Assessment by 5 October after the tax year ends and file a return by 31 January.
Does Amazon tell HMRC what I earn?
Since 1 January 2024, digital platforms have had to collect sellers' details and report their income to HMRC each year under the reporting rules for digital platforms. GOV.UK says a platform reporting your details doesn't automatically mean you owe tax, and that you should work out your income for the tax year (6 April to 5 April), so add up your own statements for those dates.