Understanding Courier Record Keeping in the UK

Keeping records is not the most exciting part of delivery work. But it is one of the most useful habits you can build. Good records help you complete your tax return, check whether you are making a profit, and answer any questions HMRC may have.

This guide gives simple, practical tips. It is general information only. JZ Consultant Group is not acting as your accountant. Check the official rules on GOV.UK and speak to a qualified accountant for advice about your situation.

Why records matter

If you are self-employed, you are responsible for working out your profit and reporting it to HMRC. Your records are the evidence behind those numbers.

Good records help you to:

• Report the correct income on your Self Assessment return
• Claim allowable expenses with confidence
• See how much you really earn after costs
• Plan ahead and set money aside for tax
• Answer questions if HMRC checks your return

GOV.UK explains the basics on its Business records if you're self-employed (opens in a new tab) page.

What to record

Income

Record all the money you receive from your delivery work. This usually includes:

• Payments from each platform you work with
• Tips received through the app
• Bonuses, incentives or promotions
• Any cash tips, if you receive them

Most platforms provide earnings statements in the app. Download or save these regularly, for example every week or month. Do not rely on being able to access old statements forever.

Expenses

Record the costs you pay for your work. Common examples for couriers may include:

• Fuel or electricity for your vehicle
• Repairs and servicing
• Insurance, including food delivery cover
• Phone bills and phone mounts
• Delivery bags and protective clothing
• Parking charges while working

Some costs are only partly for business. For example, if you use your phone for both personal and work use, you may only be able to claim the business part. An accountant can explain what is allowable for you.

Mileage

If you use a car, van or motorcycle, HMRC allows some self-employed people to use simplified expenses for vehicles, using a flat rate per business mile instead of actual running costs. If you choose this method, you need a clear mileage log.

A simple mileage log could include:

1. The date
2. Start and end mileage, or total business miles
3. The platform or purpose of the journey

Check GOV.UK for the current flat rates and rules, as these can change.

Simple ways to keep records

You do not need complicated systems. Choose something you will actually use.

• A spreadsheet: one tab for income, one for expenses and one for mileage.
• An app: many bookkeeping apps can photograph receipts and connect to your bank.
• A separate bank account: keeping delivery money separate from personal money makes records much clearer.
• A folder for receipts: paper or digital, as long as it is organised.

Set a regular time each week to update your records. Ten minutes a week is much easier than trying to rebuild a whole year in January.

Making Tax Digital for Income Tax

HMRC is introducing Making Tax Digital (MTD) for Income Tax. From April 2026, it applies to some sole traders and landlords depending on their qualifying income, with lower thresholds planned in later years.

If MTD applies to you, you will generally need to keep digital records and send regular updates to HMRC using compatible software. Paper records alone may not be enough. Check GOV.UK to see if and when it applies to you, and get advice from an accountant if you are unsure.

How long to keep your records

HMRC generally expects self-employed people to keep their records for at least 5 years after the 31 January submission deadline of the relevant tax year. For example, records for the 2025 to 2026 tax year, with a return due by 31 January 2027, would usually need to be kept until at least 31 January 2032.

Store copies safely. Digital backups, such as cloud storage, can protect you if paper receipts are lost or damaged.

Common record-keeping mistakes

• Forgetting to include tips or bonuses as income
• Losing fuel and repair receipts
• Mixing personal and business spending without notes
• Not keeping a mileage log when claiming mileage
• Leaving everything until the last minute

How JZ Consultant Group can help

We can explain simple ways to organise your income, expenses and documents, and point you to the right official guidance. For tax returns and personal tax advice, we always recommend a qualified accountant.

Learn about our additional consultancy and account and document support, or send us a request.

This article is general information only and is not tax or accounting advice. Rules change, so always confirm on GOV.UK and speak to a qualified accountant. JZ Consultant Group is not affiliated with any delivery platform.