Do I pay tax on my first £1,000 of delivery income?
No. The trading allowance covers the first £1,000 of self-employed income in a tax year, and below it you generally do not need to register or report it.
Last checked 12/09/2026.
No. The trading allowance gives you £1,000 of self-employed income each tax year with no tax and no need to register, as long as that is all you have.
It is measured on income before expenses, so a driver who took £1,400 and spent £600 on fuel has passed it, even though the profit was £800.
Once you pass it you have a choice each year: claim the allowance instead of your expenses, or claim your actual expenses. You cannot do both. For anyone driving regularly, mileage relief is worth far more than £1,000, so the allowance stops being the better option quickly.
Related
What is the £1,000 trading allowance?
£1,000 of self-employed income you can earn tax-free without registering - but for most delivery drivers claiming expenses is worth far more.
HMRC & taxUpdated 19/08/2026
Do I need to register as self-employed as a delivery driver?
Yes, if your delivery income before expenses was more than £1,000 in a tax year.
HMRC & taxUpdated 19/08/2026
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