Can I claim food and drink while I am working?
Rarely. Ordinary meals during a normal working pattern are not allowable.
Last checked 12/09/2026.
Usually not. HMRC treats the cost of eating as something you would incur anyway, so a coffee and a meal deal during a normal shift are not allowable.
Reasonable subsistence can be claimed where the travel is genuinely outside your normal pattern - an occasional long trip well beyond your usual area, or an overnight stay. A regular round in your usual zone is not that.
This is one of the most commonly over-claimed items on driver returns. Expenses if you are self-employed (opens in a new tab).
Related
What can I claim on top of the mileage allowance?
Anything that is not a cost of running the vehicle - parking, phone, kit, platform fees.
Mileage & expensesUpdated 19/08/2026
How much do Yodel drivers actually earn per week?
A realistic look at Yodel take home pay, covering parcel rates, van costs, fuel, and what drivers actually keep after expenses.
Earnings & profitabilityUpdated 17/10/2026
Best second-hand cars for delivery work under 5000 pounds
Find the most reliable used cars under 5000 pounds for high-mileage food and parcel delivery work.
Vehicles & equipmentUpdated 17/10/2026
Business miles, commuting and the depot run
A business mile is one driven wholly for the work. Commuting between home and a regular workplace is never claimable. For most gig drivers the working day starts when the app goes on, which makes the drive to a chosen pickup zone personal and the drive between drops business.
Mileage & expensesUpdated 27/08/2026
Record keeping, and how long to keep it
You have to keep enough to show how every figure on your return was arrived at: what you were paid, what you spent, and how far you drove for the work. Records have to be kept for 5 years after the filing deadline for the year they cover.
HMRC & taxUpdated 27/08/2026
Capital allowances on a vehicle
A capital allowance is tax relief on something you bought to keep and use, spread over years rather than deducted at once. You cannot claim capital allowances on a vehicle and use the mileage rate for it, so for most gig drivers this is a road not taken.
Mileage & expensesUpdated 27/08/2026