SimpleReturns

Company tax returns for couriers and delivery drivers

Reviewed by Lee Jones, Founder · Updated 16 July 2026
The short answer

If your delivery business runs through a limited company, the filing job is the same as for every other company: a Company Tax Return to HMRC and a set of accounts to Companies House, due even in a year you made a loss. Your version of it has two special features: your income arrives as platform statements from several apps at once, and your biggest expense question is the vehicle. The short rules: drive your own car and the company pays you a set rate per delivery mile; let the company own a van used just for the work and its costs are company costs. The trap is putting a car you also use privately through the company, because HMRC taxes that as a perk.

Official source. This guide is a plain-English summary of official GOV.UK guidance, not advice. The authoritative source is Company Tax Returns on gov.uk. Always rely on that over our summary.

What counts as your company's income?

Everything the platforms pay your company for delivery work is company income: the per-parcel or per-block fees from Amazon Flex, Evri and courier apps, bonuses and surge payments, tips paid through the app, and anything you invoice directly to local businesses or bigger couriers you subcontract for. If you drive for four apps, all four go in the same pot.

One thing to get right: your income is what the customer or platform was charged for the work, not just the smaller amount that reaches the bank. Apps like these usually take their cut before they pay you, so the bank deposit is already the figure after fees. Your turnover is the gross amount before that cut, and the platform's fee is a separate cost the company claims. Each platform's statement shows both sides, which is why you keep them.

One check that matters for multi-app drivers: the company's return only covers money the company earned. If one of your apps signed you up personally, in your own name rather than your company's, that money is yours personally and belongs on a personal tax return instead. Look at whose name is on the agreement for each app, and if you are not sure, ask an accountant to look before you file, because mixing the two up is painful to unpick.

What can your company claim?

The test for every cost is simple: was it spent for the delivery work? Typical courier claims:

  • Miles in your own car or motorbike. The company pays you a set amount for every business mile: 55p a mile for the first 10,000 miles in the tax year and 25p after that for a car, or 24p a mile for a motorbike. That payment is a company cost, and it is tax free in your hands up to those rates. It replaces fuel receipts, so you count miles, not petrol. One caveat: the everyday run from home to a regular base or depot is ordinary commuting and does not count as a business mile. The 55p rate is new from April 2026 (it was 45p for years), so do not let an old blog talk you down. Our guide on travel and mileage goes deeper.
  • A company-owned van. If the company buys a van, it can usually claim the whole purchase cost against profit in year one. That works for vans, not cars. The van's fuel, repairs and servicing for the delivery work are company costs too.
  • Courier insurance. The cover you buy because you deliver for money (insurers call it hire and reward cover) and cover for the parcels you carry are business costs, so the company claims them.
  • Phone and data. Deliveries run on your phone. If the company takes out the contract in its own name and provides you one phone, the cost is the company's and there is no extra tax on you for it.
  • Kit for the job. A sack truck, straps, a hi-vis vest, a phone mount, parcel bags: bought for the work, claimed by the company.
  • Never this: parking and speeding fines. Even mid-delivery, even if the warden was unfair. A fine is a punishment, and HMRC does not let companies claim punishments.

The trap: putting your own car "through the company"

Plenty of drivers hear "the company can pay for the car" and move their personal car onto the company's books, fuel and all. Here is what that actually does: if a company car is available for your private life as well as the work, HMRC taxes you personally on it as a perk, and the trip from home counts too, because private use "includes commuting". The company then has its own paperwork and a National Insurance bill on the value of that perk. So a car that felt free can quietly cost you more than claiming mileage ever would.

The safe pattern for most couriers is the one above: keep your car your own and have the company pay you per business mile. A van the company owns and uses only for the work, with nothing more than the odd insignificant personal detour, does not create that personal tax charge. If you want the company to own a car, or the van doubles as the family runaround, talk to an accountant before you buy, because the perk tax rules for company cars depend on the exact car and how it is used, and that is a calculation worth paying someone to get right.

What does filing look like with us?

At year end your company owes HMRC a Company Tax Return and Companies House a set of accounts, twelve months after the period ends at the latest, and a late return costs £200 from the very first day.

SimpleReturns is built for businesses like yours. You upload the company bank statement and answer a few plain-English questions. You review every figure before anything is sent, then we file both returns. It is free to start, no card needed, and filing costs £99 flat for both.

Common questions

What counts as my courier company's income?

Everything the platforms pay your company for delivery work: the per-parcel and per-block fees, bonuses and surge payments, tips paid through the app, and anything you invoice direct to local businesses or bigger couriers. Your turnover is the gross amount charged before the platform takes its cut, and that platform fee is a separate cost the company claims.

Should I claim mileage or put my car through the company?

For most couriers, keep the car your own and let the company pay you a set rate per business mile: 55p for the first 10,000 miles in the tax year and 25p after that for a car, or 24p for a motorbike. Putting a car you also use privately through the company means HMRC taxes you on it as a perk, so it can cost you more than mileage would.

Can my company claim a van?

Yes. If the company buys a van used for the delivery work, it can usually claim the whole purchase cost against profit in the first year, and its fuel, repairs and servicing are company costs too. That full first-year deduction works for vans, not cars.

Can I claim parking and speeding fines picked up on deliveries?

No. A fine is a punishment, even one picked up mid-delivery, and HMRC does not let companies claim punishments. It never comes off your profit.

I drive for several apps. Does all of it go on the company return?

Only money your company earned goes on the company return. If one app signed you up personally, in your own name rather than the company's, that income is yours personally and belongs on a personal tax return instead. Check whose name is on each app's agreement.

Want your courier company's return filed for you?

You upload the company bank statement and answer a few plain-English questions. We build your accounts and your CT600, show you every figure to check, and once you are happy we file both returns. It is free to start, no card needed, and filing costs £99 flat for both.

Start your return

And if part of your delivery money was earned in your own name rather than the company's, we will say so plainly: that part needs a personal return, which is a different job.

General guidance, not advice. This guide explains how the rules generally work for small UK limited companies. It isn't tax advice for your specific situation, if you're unsure, check with us or an accountant.