Your Employment Status as an Amazon Flex Driver
Amazon Flex classifies its drivers as self-employed independent contractors. This is confirmed in your Flex driver agreement. As a result, Amazon does not deduct Income Tax or National Insurance from your payments. You are responsible for declaring your income to HMRC and paying any tax owed through the Self Assessment system.
This is different from being an Amazon employee (warehouse staff, for example), who have tax deducted through PAYE. If in doubt about your status, check your contract or contact Amazon Flex support.
What Income Must You Declare?
You must declare all income received from Amazon Flex, including:
- Standard block payment rates (the hourly or per-block rate you earn)
- Any bonus payments or incentives paid by Amazon
- Referral bonuses, if you referred another driver
To find your total annual income from Amazon Flex, download your earnings statements from the Flex app or the Amazon Flex website. These show your gross payments by date — useful for your Self Assessment records.
💡 Trading Allowance
If your total self-employment income (from all sources, including Flex) is £1,000 or less in a tax year, you may be able to claim the £1,000 trading allowance instead of calculating actual expenses. Income below this threshold does not need to be declared.
Allowable Expenses for Amazon Flex Drivers
As a self-employed delivery driver, you can claim the following expenses against your Flex income:
Vehicle Costs (AMAP Method — Recommended)
Claim 45p per mile for the first 10,000 business miles, then 25p per mile. This covers fuel, wear and tear, insurance, and depreciation in one simple rate. Most Flex drivers drive 10,000–20,000 business miles per year, making this their largest single deduction.
Mobile Phone & Data
The Flex app is core to your work. Claim the business-use percentage of your mobile contract or SIM-only plan, including data. If you use your phone 80% for Flex work, claim 80% of the cost.
Insulated Delivery Bags & Equipment
If Amazon or a customer requires temperature-controlled delivery (groceries, pharmacy items), insulated bags purchased for work are a legitimate business cost. So are trolleys, cargo liners, or any other equipment you bought specifically for the job.
Vehicle Accessories
A phone mount, dashcam, or car charger purchased for business use is allowable. If also used personally, apportion the cost.
Accountancy Fees
The cost of an accountant or tax software (e.g., QuickBooks Self-Employed, FreeAgent) to prepare your Self Assessment is 100% deductible.
Calculating Your Tax: A Worked Example
Suppose you earned £18,000 from Amazon Flex and drove 14,000 business miles in 2025/26:
| Item | Amount |
|---|---|
| Gross income from Flex | £18,000 |
| Mileage relief (10,000 × £0.45 + 4,000 × £0.25) | −£5,500 |
| Phone (80% of £600/year) | −£480 |
| Equipment & bags | −£120 |
| Net taxable profit | £11,900 |
| Less Personal Allowance | £12,570 |
| Income Tax & Class 4 NI | £0 |
In this example, the driver pays zero tax — their net profit falls below the personal allowance entirely thanks to mileage relief. This is a common scenario for part-time Flex drivers.
Doing Multiple Gig Platforms?
Many drivers work for Amazon Flex and other platforms (Uber Eats, Deliveroo, Just Eat). All income from all platforms must be combined on your Self Assessment return. The 10,000-mile threshold for the higher mileage rate applies to your total business mileage across all platforms — not per platform.
Calculate Your Amazon Flex Take-Home Pay
Enter your Flex earnings and estimated mileage into our free calculator for an instant tax estimate.
Open Free Tax Calculator →Frequently Asked Questions
Does Amazon report my earnings to HMRC?
From 2024, digital platforms operating in the UK (including Amazon Flex) are required to report driver earnings to HMRC under the DAC7 (Digital Platform Reporting) regulations. HMRC will receive data on your Flex earnings directly. This makes accurate record-keeping and honest reporting more important than ever.
What if I haven't registered for Self Assessment yet?
Register at gov.uk/register-for-self-assessment as soon as possible. If you have unreported income from previous years, consider using HMRC's Voluntary Disclosure service to come forward — the penalties for voluntary disclosure are significantly lower than those imposed after an HMRC investigation.
Do Amazon Flex drivers need to register for VAT?
Only if your total taxable turnover from all self-employment exceeds the VAT threshold (£90,000 in 2025/26). Most Amazon Flex drivers earn well below this. If you also run another business, add all your taxable income together to check against the threshold.