Worked example
These are example figures, not typical earnings: a courier on a bicycle who earned £16,000 from Just Eat over 46 weeks in 1,150 hours, with £500 of repairs, £120 insurance and £250 of other work costs, 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 Just Eat | £16,000.00 |
|---|---|
| Real costs (fuel, insurance, repairs, other) | £870.00 |
| Claimed for tax using the £1,000 trading allowance | £1,000.00 |
| Taxable profit | £15,000.00 |
| Income Tax | £486.00 |
| Class 4 National Insurance | £145.80 |
| Put aside each week | £13.73 |
| Take-home after costs and tax | £14,498.20 |
| Real hourly rate (apps paid £13.91) | £12.61 |
Delivering by bike
HMRC's flat mileage rates for the self-employed don't include bicycles, so bike couriers claim actual costs or the £1,000 trading allowance. In the example below the trading allowance is bigger than the £870 of real costs, so it gives the lower tax bill.
Insurance
Just Eat says standard personal insurance may not cover paid delivery work. The cost of the right cover is a business cost: claim it as an actual cost, or note that it's already covered if you use the mileage rate for a car or moped.
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 Just Eat couriers 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:
- Bike or moped repairs, parts and servicing
- Moped or car fuel (actual costs only, not with the mileage rate)
- Hire and Reward insurance, or its work share
- A delivery bag, and protective kit such as a helmet and waterproofs
- 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 £631.80, under the £1,000 limit, so it's all due by 31 January 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, £16,000 from Just Eat is under all three limits, so Making Tax Digital wouldn't apply yet. Check with GOV.UK's eligibility guide.
What Just Eat says
- Just Eat says couriers deliver as self-employed independent contractors, responsible for their own tax returns. Source: Just Eat Couriers
- Couriers can deliver by moped, bike or car, and car couriers need Hire and Reward insurance. Source: Just Eat Couriers
- Earnings are paid into your bank account each week. Source: Just Eat Couriers
- 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
Are Just Eat couriers self-employed?
Just Eat's courier site describes the role as self-employed, with couriers as independent contractors responsible for their own tax returns. Check your own agreement if you're unsure.
How much should I put aside from my weekly Just Eat pay?
It depends on your profit and whether you have other income. Choose 'A week' at the top of the calculator, enter a typical week and it shows the amount to save each week.
Can I claim my Hire and Reward insurance?
Yes, as part of your vehicle costs if you claim actual costs (only the work share if you also use the vehicle privately). If you use the mileage rate for a car or moped, insurance is already covered by the rate and can't be claimed again.
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 Just Eat 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.