An allowable expense needs a business purpose and evidence. Start by separating the vehicle method from the rest of your costs: adding fuel, insurance and mileage together can overstate a claim.
Choose the vehicle method first
Eligible drivers can use simplified mileage or the deductible business share of actual vehicle costs. The flat mileage amount already covers buying and running the vehicle. Check previous claims before changing anything. The mileage versus actual costs guide explains restrictions and a worked comparison.
Build an expense file by category
- Platform commission and booking fees: keep invoices and reconcile them to gross income so the same deduction is not counted twice.
- Phone and data: record a reasonable business proportion for mixed use.
- Licensing and professional costs: retain renewal invoices and identify what each charge covers; initial qualification and capital costs may need different treatment.
- Parking, tolls and charging-zone payments: keep evidence of the business journey. Fines and penalties are not ordinary deductible parking costs.
- Accountancy and software: retain the invoice and separate personal or unrelated services.
- Vehicle costs: retain the invoices even when preparing a mileage comparison, but do not add costs already covered by the flat rate.
Private use and unusual costs
A receipt proves what was bought, not whether the whole cost is allowable. A personal phone used for bookings, a family car and mixed-purpose travel all need an explanation of the business share. Ordinary meals, clothing and personal spending do not become business costs simply because you were on shift. Ask about a specific unusual cost before including it.
A review that catches double counting
Illustration: a statement shows £1,000 of income and a £200 platform fee, with £800 reaching the bank. Recording £800 as income and then another £200 expense understates profit. Reconcile the statement first; the right entries depend on the contract and statement fields. Our reconciliation guide covers that workflow.
Keep records for at least five years after the relevant 31 January filing deadline; longer requirements can apply to late returns or ongoing enquiries. Use the free tracker for organised records, and ask for an expense deductions review where the business purpose or method is unclear.
Allowable, conditional or excluded?
| Cost | Treatment to check | Evidence |
|---|---|---|
| Platform commission | Normally a business cost; do not deduct twice from a net payout. | Fee invoice and reconciliation. |
| Phone and data | Business portion only where use is mixed. | Bill and supported use calculation. |
| Fuel, insurance and repairs | Actual-cost method only; already included in simplified mileage. | Vehicle method and invoices. |
| Car purchase / finance capital | Not an automatic running-cost deduction; check capital allowances and agreement. | Purchase invoice, finance terms and prior claims. |
| Business parking / road charges | Check genuine business purpose; separate from penalties. | Receipt and journey evidence. |
| Private spending / fines | Not an ordinary deductible trading expense. | Keep separate from the claim. |
| Meals / passenger refreshments | Fact-dependent; do not pre-approve all shift spending or entertainment. | Itemised cost and specific review. |
Sources checked 8 October 2026: Expenses · Mileage · Records.
If your supporting documents are incomplete, use the missing receipts and Uber statements recovery log to request copies and separate confirmed evidence from gaps. Then apply the expense rules to the records you recover.
Practical next steps
How to Track Expenses as an Uber Driver
A weekly routine for receipts, platform fees, mileage and bank reconciliation that avoids duplicate claims.
Uber Driver Insurance and Vehicle Costs in the UK
What to ask about private hire cover, mixed platform work and how insurance fits into your vehicle tax claim.
Missing Receipts or Uber Statements? Rebuilding Your Tax Records
Recover missing evidence, separate confirmed records from gaps and prepare a clear handover for your tax return. Includes a practical recovery log.
Phone, Data and Equipment Expenses for Uber Drivers
Work out the business share of a phone, data plan and equipment you also use privately, and keep the evidence. Includes a fictional allocation example with stated assumptions.
Airport Parking, Tolls and Road Charges: Driver Expense Records
Airport drop-off fees, the Congestion Charge, ULEZ and tolls can be claimed for business trips under either vehicle method. Includes a fictional trip-cost record and a charge record checklist.
General guidance using the sources linked above. Check the publication context and your own circumstances before making a tax decision.
Start with the free tracker