Amazon Flex · DPD · Evri · Parcel Delivery · Updated July 2026 ✓ HMRC-sourced

Making Tax Digital for Courier & Parcel Drivers —
Multiple Platforms, One Total

If you deliver parcels, not takeaways, your MTD situation looks a little different from the Uber and Deliveroo crowd. Amazon Flex blocks, a few DPD rounds, maybe some Evri work stacked on top. Here's how it all gets reported, and why mileage is the deduction that changes your numbers the most.

The one-line answer
  • All your delivery platforms combine into one self-employment income for the MTD threshold
  • You're taxed on profit, not what a platform paid you. mileage is usually your biggest deduction
  • Platforms treat you as an independent contractor, not an employee, regardless of how it feels day to day

Amazon Flex, DPD & Evri Combine Into One Total

Driving Flex blocks two mornings a week and covering a DPD round the rest doesn't create two separate small incomes. If you're self-employed across both, it's one delivery driving business, and the gross amount from every platform is added together against the MTD threshold, not judged platform by platform.

You're Taxed on Profit, Not the Headline Payout

A platform showing you earned £180 for a day's deliveries isn't your taxable income, it's your gross payout before costs. Fuel, insurance, vehicle wear, parking, and phone costs all reduce what you're actually taxed on, and mileage is usually the single largest deduction for any delivery driver.

Mileage rates: the standard HMRC mileage rate is 45p per mile for the first 10,000 business miles in a tax year, then 25p per mile after that. This flat rate covers fuel, insurance, and general wear, and is usually simpler than tracking actual running costs separately.

Worked Example

Kyle. Amazon Flex blocks plus a DPD delivery round

Amazon Flex gross earnings£16,200
DPD round gross earnings£19,800
Combined gross delivery income£36,000
Mileage deduction (8,400 miles @ 45p)−£3,780
Taxable profit (approx.)£32,220

Kyle's MTD threshold check uses his combined gross income of £36,000 across both platforms, not his profit after expenses. That's under the current £50,000 threshold but above the £30,000 threshold arriving April 2027.

Best MTD Software for Courier & Parcel Drivers

Software links are affiliate, help fund CheckMyMTD. Recommendations based on ease of use for self-employed income tracking.

Frequently Asked Questions

I drive for Amazon Flex and DPD. Do I register twice?

No. You register as self-employed once, and report all your platform income, from Amazon Flex, DPD, Evri, or any other courier work, on a single Self Assessment return. HMRC treats it as one combined self-employment stream.

Is my profit based on what the platform paid me, or after costs?

After costs. You're taxed on profit, not the headline amount a platform paid you. Mileage is usually the single biggest deduction for delivery drivers, alongside phone costs, parking, and any delivery kit, and can significantly reduce your taxable profit.

Does Amazon or DPD treat me as an employee?

No. Platforms describe couriers as independent contractors or delivery partners, and HMRC treats the income as self-employment trading profit, not employment income, regardless of how the platform markets the relationship.

What mileage rate can I claim as a delivery driver?

The standard HMRC mileage rate is 45p per mile for the first 10,000 business miles in a tax year, then 25p per mile after that, covering fuel, insurance, and wear on your vehicle, provided you use the simplified mileage method rather than claiming actual costs.

Do I need to register if delivery driving is a part-time evening job?

Yes, once your gross self-employed income from delivery work exceeds £1,000 in a tax year, even if you also have a full-time PAYE job during the day. Many drivers combine both, and the delivery income still needs its own Self Assessment reporting.

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