Personal allowance
The personal allowance is the amount of income you can have in a tax year before income tax starts. It is £12,570 for 2026/27, and it covers all your income together, not each job separately.
Correct for the 2026/27 tax year. Last checked 12/09/2026.
One allowance, one person, all sources. A driver with a part-time PAYE job has usually used most of it at the day job, which is why the delivery profit can be taxed from the first pound.
What it means for your money
Above £100,000 the allowance starts to be withdrawn, and it reaches nothing at £125,140. Between those two figures the effective rate on the income concerned is considerably higher than the headline band, which matters if delivery work sits on top of a well-paid job.
Class 4 National Insurance uses a different starting point, £12,570, so profit can be free of income tax and still attract National Insurance.
Where to read more
Tax when you have a PAYE job as well.
Sources
Related
What is the personal allowance and does it apply to me?
£12,570 of income you can receive each tax year before paying any income tax. It covers all your income together, not each job separately.
HMRC & taxUpdated 19/08/2026
Tax when you have a PAYE job as well
You get one personal allowance across all your income, and your job has usually used it. That means delivery profit is often taxed from the first pound, at whatever band your total income reaches. You file one return covering both, and you do not pay twice.
HMRC & taxUpdated 27/08/2026
Taxable profit
Taxable profit is what you are taxed on: everything the platforms paid you, minus the costs HMRC allows you to deduct. It is almost never the same as what landed in your bank account.
HMRC & taxUpdated 27/08/2026
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