Tax spreadsheet and allowable expenses for Delivery Drivers (UK sole traders)

These are common examples. A cost is allowable only if it is wholly and exclusively for your business, so check GOV.UK guidance on expenses if you are self-employed, or ask an accountant.

• Mileage using simplified rates: 45p per mile for the first 10,000 miles and 25p after, for 2025/26; 55p per mile for the first 10,000 miles and 25p after from 6 April 2026 for 2026/27 — or actual vehicle costs, not both
• Phone and holder (business share)
• Insulated bags
• Parking charges, but never parking fines
• Vehicle cleaning (business share)
• Insurance, including extra hire and reward cover

Keep receipts, invoices and mileage details as you work, and record business and personal use separately where needed. Organised records make it easier to prepare your Self Assessment return.