Worker guides · For Gig economy workers in the UK · Last reviewed 2026-05-08
Gig economy pay guide - Amazon Flex, Deliveroo, Uber
Gig economy work is normally classed as self-employment, meaning no payslip in the traditional sense. You receive payment statements from the platform and you are responsible for declaring income to HMRC and paying tax through Self Assessment.
PayslipIQ provides educational information and estimated calculations only. It does not provide tax, legal, financial, payroll, accounting, pension, benefits or employment advice. Always verify your payslip, tax code, deductions and take-home pay with your employer's payroll department, HMRC, your pension provider, a qualified accountant, tax adviser or another appropriately qualified professional.
What you receive from the platform
Most platforms (Amazon Flex, Deliveroo, Uber) provide weekly or monthly summaries of payments rather than a payslip. These are gross figures - no tax has been deducted.
Self Assessment liability
If your gross self-employed income exceeds £1,000 in the tax year, you normally need to register for Self Assessment with HMRC. You file a return by 31 January following the tax year end and pay the tax you owe by the same date.
Allowable expenses
Fuel, vehicle maintenance, insurance, phone use, and platform fees are typically allowable against gig income. The simpler alternative is to use HMRC's flat rate (45p per mile for the first 10,000 business miles, 25p per mile thereafter for cars).
Worker rights
Some gig workers have been ruled by courts to be 'workers' rather than self-employed for some purposes (notably Uber drivers since 2021). Check the platform's worker classification carefully - it affects holiday pay and minimum wage entitlements.
FAQs
Do gig platforms deduct tax for me?
No. They pay gross. You are responsible for tax through Self Assessment unless your total gross self-employed income is under £1,000 in the tax year (the trading allowance threshold).
Can I claim mileage?
Yes. The simplest method is HMRC's mileage rate. If you drive a lot, this may give you a smaller deduction than tracking actual costs (fuel, depreciation, insurance, repairs). Pick whichever method gives you the larger allowable expense and stick with it for the tax year.
Related
PayslipIQ provides educational information and estimated calculations only. It does not provide tax, legal, financial, payroll, accounting, pension, benefits or employment advice. Always verify your payslip, tax code, deductions and take-home pay with your employer's payroll department, HMRC, your pension provider, a qualified accountant, tax adviser or another appropriately qualified professional.