Accounting requirements · Wales
Courier / Delivery Driver
Bookkeeping, VAT, payroll and tax guidance for a courier / delivery driver operating in Wales.
Tailored accounting checklist — Courier / Delivery Driver
Specific to your business activities, on top of UK fundamentals.
- Choose simplified mileage (45p/25p) OR actual vehicle costs — not both
- Keep fuel receipts and a daily mileage log
- Track platform fees (Uber, Bolt, Deliveroo) — they are deductible
- Set aside tax monthly — driving incomes vary week to week
Wales-specific notes
Accounting points that apply because you trade in Wales.
- Welsh Rates of Income Tax apply to Welsh taxpayers (basic, higher, additional bands)
- Land Transaction Tax (LTT) replaces Stamp Duty in Wales
- Non-Domestic Rates managed by the Welsh Government and local councils
UK accounting fundamentals
Expand each section for the rules that apply to almost every UK small business.
Operational essentials
General Checklist
Practical setup and compliance steps every UK small business should complete in the first 90 days and review regularly.
Register the business correctly
Choose sole trader or limited company and register with HMRC.
Keep records from day one
Track income, expenses and contracts digitally under MTD.
Separate business and personal spending
Open a dedicated business bank account before trading.
Track income and expenses regularly
Reconcile weekly so nothing slips through the year.
Review VAT and payroll responsibilities
Watch the £90,000 VAT threshold and PAYE duties.
Maintain insurance and licences
Renew before expiry — keep certificates accessible.
Save invoices and receipts digitally
Cloud storage with backups for at least 6 years.
Review deadlines monthly
Diarise VAT, PAYE, Confirmation Statement and Self Assessment.
View legal requirements
Licences, insurance, GDPR & more
Speak to an adviser
Tailored accounting help for your business
Guidance aligned with official UK sources
- HM Revenue
& Customs - GOV.UK
- Companies
House - ico.Information
Commissioner’s Office - AcasAdvice. Conciliation.
- HSEHealth & Safety
Executive
This information is general guidance only and does not replace regulated accounting, legal or tax advice.