Substitute (right of substitution)
A substitute is someone a self-employed rider or courier appoints to do the work on their account in their place. The right to use one is a mark of self-employment.
Last checked 29/09/2026.
Deliveroo, Stuart and Evri all allow substitutes under their own rules. The right is legally important: it is the main reason the Supreme Court held in 2023 that Deliveroo riders are not workers.
What it means for your money
The platform reports everything the account earns in the account holder's name. The account holder declares it all and claims what they pay the substitute as an expense; the substitute declares that payment as their own income. From October 2026 platforms face penalties if people working through them have not had right to work checks.
Where to read more
Substitutes, account sharing and the new right to work rules.
Related
Substitutes, account sharing and the new right to work rules
Self-employed riders can usually send someone else to do the work. That right comes with rules on every platform, a tax position most substitutes and account holders get wrong, and from October 2026 a legal duty on the platforms to check who is actually working.
Account & platform problemsUpdated 29/09/2026
Who pays the tax when a substitute delivers on my account?
You declare everything your account earned. What you pay the substitute is your expense and their income, and they declare it on their own return.
HMRC & taxUpdated 29/09/2026
Are Deliveroo riders self-employed?
Yes. The Supreme Court confirmed in 2023 that Deliveroo riders are not workers, so you are self-employed for both tax and employment purposes.
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