If you deliver or drive through an app as self-employed, nobody hands you a P60. You build your year's figures yourself from weekly statements, often from more than one app. This guide explains what's on those statements and how to total them for the right tax year. It doesn't tell you which figure to report: that depends on your own contract with each app.
When you need to tell HMRC
GOV.UK's trading allowance guidance says that if your gross trading income is more than £1,000 in a tax year, you must register for Self Assessment by 5 October after that tax year ends. The returns themselves are due online by 31 January. So for the 2025–26 tax year (6 April 2025 to 5 April 2026), the online return is due by 31 January 2027.
Missed the 5 October 2026 registration date for 2025–26? GOV.UK's register for Self Assessment guidance for the self-employed says you could get a penalty if you don't register by then, and: "If you register after 5 October 2026, HM Revenue and Customs (HMRC) will send you an email or letter confirming the deadline for sending your tax return." Its Self Assessment deadlines page says that deadline "will be 3 months from the date on the letter or email". Registering late doesn't move the payment date: the same page says "You must still pay the tax you owe by 11:59pm on 31 January 2027 or you'll get a penalty."
The figures on a typical statement
Apps lay their statements out differently, but most weekly summaries show some version of these:
| Figure | What it usually is |
|---|---|
| Earnings / fares / delivery fees | What the app says you earned from trips or orders, before anything is taken off. |
| Service fee / commission | What the app keeps. Some apps show it; others pay you a figure that's already net of it. |
| Tips | Tips passed on through the app. |
| Adjustments / incentives / boosts | Bonuses, promotions, or corrections to earlier weeks. Can be negative. |
| Paid out / payout / transferred | What landed in your bank. |
On most statements these should reconcile:
earnings − fees + tips + adjustments = paid out
If they don't, a figure has probably been misread or typed wrongly. Check before you add that week in.
Which figure is your income?
GOV.UK explains that your taxable profit is your turnover minus allowable expenses. Its example is turnover of £40,000 and £10,000 of allowable expenses, which gives a taxable profit of £30,000. The expenses if you're self-employed guide explains what counts as an allowable expense.
What your turnover is, and whether an app's fee is a cost you pay or simply means you were paid less, depends on how your contract with each app works. That's a question for the app's own tax information, HMRC or an accountant. What helps either way is having every figure, for every week, added up correctly, so you or your accountant can use whichever ones apply.
Getting the tax year right
App weeks don't line up with the tax year, which runs 6 April to 5 April. A week that runs from Monday 31 March to Sunday 6 April straddles two tax years.
- Weekly statements: assign each week by its dates, and look closely at any week that crosses 5/6 April. Some apps can give you a daily breakdown for that week.
- Annual tax summaries: some apps produce one, but it may cover the calendar year, not the tax year. Check the dates printed on it.
Worked example (round numbers)
Alex rides for two apps in the 2025–26 tax year.
| App | Statements | Earnings | Fees | Tips | Adjustments | Paid out |
|---|---|---|---|---|---|---|
| App A | 48 weekly | £14,000 | £0 | £900 | £100 | £15,000 |
| App B | 20 weekly | £5,000 | £1,000 | £300 | −£50 | £4,250 |
| Total | 68 | £19,000 | £1,000 | £1,200 | £50 | £19,250 |
App A pays Alex a figure with no separate fee line. App B shows its fee. Both rows reconcile (earnings − fees + tips + adjustments = paid out). Alex now has every total in one place to take to the return or to an accountant.
Four things that go wrong
- Missing weeks. With 52 weekly statements per app, it's easy to skip one. Count them per app.
- The same week twice. Downloading a statement twice doubles that week.
- Using bank deposits instead of statements. Payouts can merge weeks, and they hide the fees and tips.
- Calendar year vs tax year. January to December is not 6 April to 5 April.
The apps report to HMRC too
Under GOV.UK's rules for digital platform operators, platforms report sellers to HMRC. The reporting exception for small sellers (fewer than 30 sales and €2,000 or less, about £1,700) covers goods only. GOV.UK says it doesn't cover services or transport rentals. So delivery and driving apps may report what they paid you whatever the amount. Your own totals should be consistent with your statements.
FAQ
I work for three apps. Is that three businesses? How to treat your work on your return is a question for HMRC or an accountant. Either way, add up each app separately first, then combine.
Can I use the £1,000 trading allowance instead of expenses? GOV.UK says you can deduct the allowance instead of claiming expenses, but not both. See our guide Trading allowance or expenses: how the £1,000 rule works for riders and drivers.
Do tips count? Check GOV.UK or an accountant for your situation. Keep tips as their own column so the figure is there if you need it.
Adding up a year of statements
gigsplit reads weekly, monthly or annual statements (PDFs or screenshots) from delivery and driving apps. It checks each one with the sum above and flags missing weeks, overlaps and duplicates. Then it gives you totals by app, quarter and tax year in a spreadsheet. Your first 4 statements are free, with no sign-up. It doesn't tell you what to report. You still check the figures against your statements.
This isn't tax advice. Check GOV.UK's Self Assessment guidance or an accountant for your situation, and check the figures before you submit anything.