Self-employed HGV and van driving covers a genuinely wide range of arrangements. Owner-operators who own or lease their own vehicle and take on haulage contracts directly are clearly self-employed, and all their contract income counts towards MTD. Drivers who work through an agency, however, are often engaged as PAYE or umbrella workers rather than genuinely self-employed, especially since off-payroll working reforms tightened how agencies can engage drivers. If tax and National Insurance are already being deducted from your pay before you receive it, that income sits outside MTD for Income Tax entirely.
Owner-operators often work across several haulage firms or logistics brokers rather than one exclusive contract, picking up backhaul loads to avoid running empty on return journeys. Every contract's payments, however they're sourced or however many different firms you work with, combine into a single qualifying income figure for MTD purposes.
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It depends on how you're engaged. Many agency drivers are PAYE or umbrella workers, in which case that income is excluded from MTD entirely. If you're a genuine owner-operator invoicing directly for haulage contracts, that income does count.
Yes, all your self-employment income combines into a single qualifying income figure, regardless of how many brokers or firms you work with.
Yes, vehicle finance or lease payments used for your haulage business are a normal allowable business expense, alongside fuel, insurance, and servicing.
Reasonable overnight subsistence costs genuinely incurred while working away from your base can generally be claimed, though it's worth keeping clear records.
Yes, if you hold an Operator's Licence for your haulage business, the associated fees are a normal allowable business expense.