Making Tax Digital for delivery drivers
Making Tax Digital (MTD) for Income Tax means keeping digital records, using compatible software and sending HMRC quarterly updates. It depends on your gross self-employed income from all your apps together, before costs. Pay from a job doesn't count. Most drivers earning over £20,000 a year from deliveries will need it by April 2028.
When it starts
| Qualifying income in… | Over | Use MTD from |
|---|---|---|
| 2024/25 | £50,000 | 6 April 2026 |
| 2025/26 | £30,000 | 6 April 2027 |
| 2026/27 | £20,000 | 6 April 2028 |
HMRC checks this using the Self Assessment return you send for that year. Source: GOV.UK: check if you're eligible and work out your qualifying income.
Examples
- Part-time rider earning £18,000 a year from Deliveroo (£18,000 in 2026/27): under all three limits, so MTD doesn't apply yet.
- Courier earning £14,000 from Uber Eats and £9,000 from Just Eat (£23,000 in 2026/27): over £20,000, so MTD from 6 April 2028 if income stays at this level.
- Full-time Amazon Flex driver earning £34,000 (£34,000 in 2025/26): over £30,000, so MTD from 6 April 2027 if income stays at this level.
What you'll have to do
- Keep digital records of your delivery income and expenses, using software that works with MTD.
- Send quarterly updates from that software. Each one gives totals for each income and expense category for the tax year so far; HMRC doesn't receive individual receipts.
- Submit your tax return through the software after the year ends.
| Quarterly update covers | Send by |
|---|---|
| 6 April to 5 July | 7 August |
| 6 April to 5 October | 7 November |
| 6 April to 5 January | 7 February |
| 6 April to 5 April | 7 May (the following tax year) |
Source: GOV.UK: send quarterly updates.
Getting ready
- Keep each app's weekly or monthly statements; they're your income records.
- Keep receipts for fuel, insurance, repairs and kit, or a mileage log if you use the mileage rate. See delivery driver expenses.
- Use the calculator to keep track of your profit and weekly tax pot as the year goes on.
Common questions
Do I count earnings before or after costs?
Before. Making Tax Digital looks at qualifying income, which is your gross self-employment and property income (turnover) before any expenses or mileage.
Does my job's salary count?
No. Employment (PAYE) income isn't qualifying income, so a driver with a £40,000 job and £12,000 from deliveries is judged on the £12,000.
I work for several apps. Are they counted separately?
No, they're added together. Income from all your self-employment (and any property income) makes up one qualifying income figure.
Can I stop using it if my income falls?
GOV.UK says that if your qualifying income drops below the threshold for 3 tax years in a row, you can opt out.
Checked against GOV.UK on 31 October 2026. Rules may change; check GOV.UK before your start date.