Tax for Self-Employed Couriers
This guide covers tax records and reporting for self-employed couriers, including Self Assessment, allowable expenses, National Insurance and Making Tax Digital. Tax treatment depends on your circumstances; check current HMRC guidance.
Registering as Self-Employed
You may need to register for Self Assessment depending on your income and circumstances. Check current HMRC registration criteria, deadlines and filing requirements at GOV.UK.
Allowable Expenses
Allowable expenses and simplified mileage eligibility depend on current HMRC rules and your records. Do not claim actual vehicle costs and simplified mileage for the same use; check current GOV.UK guidance.
National Insurance and tax records
Keep clear records of business income and expenses, and use current HMRC guidance to understand how National Insurance applies to your circumstances. Estimate any liability from taxable profit, other income and applicable rates, not a generic percentage of gross income.
Making Tax Digital
Making Tax Digital for Income Tax obligations depend on current qualifying-income rules and start dates. Check current GOV.UK guidance and use suitable HMRC-recognised software if it applies to you.
Related Resources