MTD records for delivery drivers and couriers: what to keep and what to ask for each quarter
For bookkeepers and accountants with clients who are self-employed couriers and delivery drivers, including Amazon Flex, Deliveroo, Just Eat, Evri and DPD drivers. Under Making Tax Digital for Income Tax, each income and expense needs a digital record of the amount, the date and the category, and each quarterly update covers the tax year so far (Create digital records (MTD for Income Tax)). Here is what that means for delivery drivers and couriers, and a request you can copy.
What they should keep
- Earnings statements from each app or courier company
- Tips received through the app
- Van or car costs, or a log of business miles
- Phone costs (the business share)
- Vehicle or van hire, insurance and road tax
- Parking and tolls
What to ask them for each quarter
- Earnings statements from every app or company for the quarter
- Fuel, insurance, repair and van hire receipts
- Your business mileage if you use the flat rate
- Phone bills (we'll work out the business share)
Watch-outs for delivery drivers and couriers
- For a car or van, simplified expenses let them claim a flat rate per business mile instead of actual running costs: 55p a mile for the first 10,000 miles and 25p after, for the 2026 to 2027 tax year (45p before 6 April 2026). Either way, they need a log of business miles. (Simplified expenses: vehicles)
- Motorcycles have a separate flat rate of 24p a mile. (Simplified expenses: vehicles)
- Delivery apps that connect couriers with customers can report couriers' details, including what they were paid, to HMRC, so statements and records should match. (Reporting rules for digital platforms)
Copy a request for this client
Subject: Your records for [quarter], by [ask-by date] please Hi [first name], Your Making Tax Digital quarterly update for [period start] to [period end] is due to HMRC on [deadline]. Could you send me these by [ask-by date]: - Earnings statements from every app or company for the quarter - Fuel, insurance, repair and van hire receipts - Your business mileage if you use the flat rate - Phone bills (we'll work out the business share) Photos and PDFs are fine. If nothing changed this quarter, just reply "nothing to report". Send them here: [your link] Thanks, [your name]
Hi [first name], it's [your name]. For your MTD update ([dates], due [deadline]) could you send me your earnings statements from each app, your mileage, and fuel/insurance receipts by [ask-by date]? Here: [your link]. Thanks!
Quarterly deadlines: 7 August, 7 November, 7 February and 7 May (Send quarterly updates (MTD for Income Tax)). Deadline calculator · General request templates
Sources: GOV.UK, Simplified expenses: vehicles, Reporting rules for digital platforms, Create digital records (MTD for Income Tax), Send quarterly updates (MTD for Income Tax) (read November 2026). A practical checklist, not tax advice.
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