Self-Employed Courier Tax UK 2026
As a self-employed courier you are responsible for paying your own Income Tax and National Insurance through Self Assessment. The 2026/27 tax year rules apply — here is everything you need to know to stay compliant and pay no more than you owe.
Key 2026/27 Tax Figures
Personal Allowance: £12,570 (tax-free, tapered above £100,000). Basic rate (20%): £12,571–£50,270. Higher rate (40%): £50,271–£125,140. Additional rate (45%): above £125,140. Class 4 NI: 6% on profits between £12,570 and £50,270, then 2% above. Class 2 NI: treated as paid for most self-employed. Self Assessment deadline: 31 January 2028 for online 2026/27 returns. Scotland uses its own income tax bands.
Allowable Expenses You Can Claim
Fuel (actual cost or HMRC approved mileage rate of 55p/mile for the first 10,000 business miles, 25p/mile after). Hire-and-reward insurance. Vehicle maintenance, tyres, servicing. Mobile phone (business-use proportion). Parking and toll fees incurred during work. Work clothing (uniforms, hi-vis, safety boots). Accountancy fees.
How Much to Set Aside
A useful rule: set aside 25% of every payment you receive. At a £30,000 profit level, your total tax and NI bill is roughly £5,500 — about 18%. Setting aside 25% gives you a comfortable buffer for the payment on account due in July, and means you'll never be caught short at Self Assessment time.
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