Which miles the app counts, and which HMRC counts
A delivery app measures the miles it pays you for, which is usually the distance from pickup to drop. HMRC lets you claim every business mile you drove, including getting to the pickup, waiting, repositioning and returning. The app figure is almost always the smaller one.
Correct for the 2026/27 tax year. Last checked 12/09/2026.
Almost every driver who uses the app figure on their return underclaims, sometimes by thousands of miles a year. The two numbers measure different things and only one of them is the tax figure.
What each one counts
| Leg of a job | Does the app pay for it? | Is it a business mile? |
|---|---|---|
| Driving to the pickup | Sometimes, partly | Yes |
| Waiting at the pickup | No, it is not distance | No distance to claim |
| Pickup to the drop | Yes | Yes |
| Drop to the next pickup | Usually not | Yes |
| Repositioning to a busier area | No | Yes |
| Home to where you start the day | No | Depends, see the commuting guide |
What the gap looks like
One driver, one evening, illustrative.
| Measure | Miles |
|---|---|
| Paid distance shown in the app | 38 |
| Odometer, start to end of the working period | 61 |
| Difference, mostly repositioning and getting to pickups | 23 |
Twenty-three miles at 55p is £12.65 of deduction on one evening. Over two hundred working evenings that is a difference measured in thousands of pounds of taxable profit.
Recording it so it stands up
The odometer is the answer. A reading when you start and a reading when you stop gives a real total for the working period, and it reconciles against the MOT history that HMRC can see. An estimate does neither.
Where the first and last legs are arguable, treat them separately rather than folding them into one number. Business miles, commuting and the depot run covers where the line falls.
Sources
Common questions
- Can I use the app's mileage figure on my tax return?
- You can, and you will usually understate your claim by doing it. The app counts paid distance. HMRC allows every business mile, including the unpaid ones between jobs.
- What is dead mileage?
- The miles driven with nothing to deliver: getting to a pickup, repositioning after a drop, driving back toward a busier area. Platforms rarely pay for it and HMRC generally allows it, which is the whole of the difference.
- How do I record the difference?
- Use the odometer. Reading at the start of the working period and at the end gives you the real total, and it is evidence rather than an estimate.
- Will HMRC accept a higher figure than the platform reports?
- Yes, if you can show how you got to it. The platform figure is not a limit, it is a different measurement, and the point of a mileage log is to evidence the one you claim.
- Can I claim the same mile twice if two apps are on?
- No. A mile is a mile. Running two apps does not double the distance you drove and a claim that exceeds your odometer is the fastest way to lose an enquiry.
About the author
Issac Davies, Founder of JoltMile
Issac Davies drives for gig apps in the UK and built JoltMile to show drivers what a shift actually pays once fuel, insurance and tax come off. Every guide here is checked against HMRC and gov.uk guidance, and is information rather than tax advice.
Track this automatically
Business mileage · Distance calculator: the JoltMile app works this out from your own shifts. Your first 10 shifts are free.
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