Using a substitute on my Delivery apps-are the earnings I forward to substitute an expense?

Hi I am currently working as a self employed sole trader delivery driver on the main delivery apps (Just eat Deliveroo Amazon Flex GoPuff Uber), these apps allow me to use a substitute to deliver for them when I want to. My wife has recently started using my delivery accounts on these apps to also deliver part time and work, she has registered self employed also. As the apps are all in my name the earnings are paid directly to my bank, I am forwarding any earnings made by my subtitute directly to her account, when it comes to Self assessment I assume I would total up the earnings on the apps and then minus my costs, these costs would also include any earnings that I have forwarded to the substitute and then I would pay tax on the profits. I assume the substitute would then complete her self assessment and input the earnings forwarded to her from me minus her costs and then pay tax seperately on the profits. Am I correct in these assumptions or does it work differently for self assessment? Can't seem to find any tax information relevant to substitute delivery drivers online.

Hi,

Yes, you are correct.

Thank you.

Hi I have a similar situation to this person I am currently working as a self employed sole trader delivery driver on Deliveroo , the apps allow me to use a substitute to deliver for them when I want to. My friend has recently started using my delivery account on the app to also deliver part time and work, she has registered self employed also. As the apps are all in my name the earnings are paid directly to my bank, I am forwarding any earnings made by my substitute directly to her account, when it comes to Self assessment I assume I would total up the earnings on the apps and then minus my costs, these costs would also include any earnings that I have forwarded to the substitute and then I would pay tax on my profits. I assume the substitute would then complete her self assessment and input the earnings forwarded to her from me minus her costs and then pay tax separately on the profits. Am I correct in these assumptions or does it work differently for self assessment?

Hi,

That is correct. As it is paid into your account, you would include the other delivery driver's income as part of your turnover and then deduct it again as wages.

Thank you.

Hi I have an Uber account which I don't use myself to earn but it is used by a substitute. Any earnings are transferred to his bank account without keeping any profit for myself. All earnings is given to the substitute. Do I need to declare this income? Thanks

Hi sb786,
Yes you will include it as part of your turnover and then claim it as an expense under wages.
Thank you.

Hi, I have a question which I’m hoping you will be able help me with. • Main holder of the Uber account is my sister and has registered with HMRC self employed (UTR) • The main holder does not do any shifts but me the substitute is working on and using her account and doing the shifts. • Will I the “Substitute” need to register for self assessment with HMRC if my sister the main holder pays all the taxes on the Uber account?

Hi,
As it is you doing the shifts, it is you who should register for Self Assessment and declare the income. You should also have your own account with the delivery company.
Thank you.

Hi , my wife start to using my deliveroo account to make delivery on her free time , and i make delivery when im free. When send tax for the years i need to take out her earning and declare only profits which i make it and she declare as well that which she make it on my account its that right ?

Hi,
For a more detailed answer to this question, you would need to contact our Self Assessment team below:
Self Assessment: general enquiries  
Thank you

Hi, I hope my message finds you well. Just read Q&A on this forum and got a bit confused, hope will get some help. My wife is using my delivery apps just eat and deliveroo as my substitute, the earnings from just eat go straight to her account and on deliveroo we cannot change bank details so whatever she earns I transfer the full amount to her bank account. She is registered for self assessment and she declares whatever her earnings are to HMRC and pay tax accordingly. And we personally make sure that whatever she has earned as my substitute are declared by accountant to HMRC. I am on payroll for my full time employment and pay my tax on my monthly salary. I have not registered myself for self assessment because I don't make any earnings from self employment. My question is hopefully nothing is wrong in this?? And self assessment is for those who earns a certain amount from self employment. Please guide?

Hi Ehsan Shah,
As the apps are in your name this would really be your self employment and your wife should have her own apps in her name.
Thank you.