Uber EaT HMRC Millage Calculation

mailsmsi

How the HMRC mileage will be calculated for food delivery driver like Uber eat.

After every delivery Uber give millage statistics. Its only distance between restaurant to customer. It does not counted the millage when you drive to restaurant .

Pennywise

Driving from your home to the restaurant is normal commuting, and like any job, commuting travel isn't claimable.

AnotherJoe

I suspect pennywise thinks you work for one restaurant. And I suspect that's not the case and that you drive to many restaurants to collect food to take to many locations. The restaurant is therefor not your normal place of work and so it's not commuting to drive there.
In which case, I don't see why you can't just claim for all your miles driven so you'll need to take note of trips from home to restaurant and customer to home as well.

silvercar

Uber is paying you based on the distance from the restaurant to the customer.

You can claim mileage costs for going to the restaurant and delivering and then going to the next restaurant.

Basically all the miles that are wholly and exclusively for your work as an Uber Eat driver.

---

If you worked for one restaurant only, you would only claim from that restaurant to the customer and then back to the restaurant and so on until your last journey, where you wouldn't be able to claim from the restaurant to your home.

mailsmsi

Thanks for the reply.




UBER Eat is not any specfic restaurent. And the driver do not know which restaurent is next .

Pennywise wrote: »

Driving from your home to the restaurant is normal commuting, and like any job, commuting travel isn't claimable.

mailsmsi

Thanks.
Say Driver is at home. Decided to start uber eat.


So the millage calculation is "Starting from home post code to finishing last delivery customer address".

silvercar wrote: »

Uber is paying you based on the distance from the restaurant to the customer.

You can claim mileage costs for going to the restaurant and delivering and then going to the next restaurant.

Basically all the miles that are wholly and exclusively for your work as an Uber Eat driver.

---

If you worked for one restaurant only, you would only claim from that restaurant to the customer and then back to the restaurant and so on until your last journey, where you wouldn't be able to claim from the restaurant to your home.

silvercar

So the millage calculation is "Starting from home post code to finishing last delivery customer address".

I would say it starts and finishes at home, given you work at more than one location. If you worked for only one restaurant it would be from the restaurant, out and back to/ from every customer, then to home.

mailsmsi

I agree with you.
But I make online webchat with HMRC . They told me it starts from first pickup point and end with last customer home address.

So...

silvercar wrote: »

I would say it starts and finishes at home, given you work at more than one location. If you worked for only one restaurant it would be from the restaurant, out and back to/ from every customer, then to home.

00ec25

silvercar wrote: »

I would say it starts and finishes at home, given you work at more than one location. If you worked for only one restaurant it would be from the restaurant, out and back to/ from every customer, then to home.

close, but not that simple

HMRC (backed up by test cases) define the concept of a base of operations . Under that a self employed person who does not have a permanent place of work, but goes from site to site as an "itinerant worker", can claim travel costs provided the travel from home to the "site" is "reasonable".

The lovely example the judge came up with is someone living in London but "commuting" to Cornwall where their base of operations was.


https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim37620