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HMRC Mileage Allowance Calculator (2025/26)
Calculate your tax-deductible mileage claim for self-assessment
If you use your own vehicle for business, you can claim a fixed rate per mile instead of tracking actual fuel and running costs. This is called the Approved Mileage Allowance Payment (AMAP).
Your mileage allowance claim:
£0.00
HMRC approved mileage rates (2025/26)
| Vehicle | First 10,000 miles | Above 10,000 miles |
|---|
| Car or van | 45p per mile | 25p per mile |
| Motorcycle | 24p per mile (all miles) |
| Bicycle | 20p per mile (all miles) |
If you carry a colleague or employee on a business trip, you can claim an extra 5p per passenger per mile.
💡 Important: These rates cover fuel, insurance, road tax, MOT, servicing, and depreciation. If you claim mileage allowance, you cannot also claim actual vehicle running costs. It's one or the other.
What counts as a business mile?
- ✅ Driving to a client's premises
- ✅ Travelling between different work sites
- ✅ Going to the bank or post office for business
- ✅ Attending business meetings or networking events
- ✅ Collecting supplies for your business
- ❌ Commuting from home to your regular workplace
- ❌ Personal errands, even if done during the working day
💡 Home-based businesses: If you work from home and your home is your main place of business, trips to clients or temporary workplaces do count as business miles. This is a common area of confusion — many self-employed people underclaim because they assume these trips are "commuting."
How to keep a mileage log
HMRC can ask for evidence. For each business trip, record:
- Date of the journey
- Start point and destination
- Purpose of the trip
- Miles driven
A simple spreadsheet works fine. Some people use apps like MileIQ or Driversnote, but a dated list is perfectly acceptable.
Mileage vs actual costs — which is better?
The mileage allowance is simpler but not always the best option:
| Mileage allowance | Actual costs |
|---|
| Best for | Low-to-medium mileage, simple records | High mileage, expensive running costs |
| Records needed | Mileage log only | All receipts, MOT, insurance, fuel, depreciation |
| Can switch? | Yes, but only at the start of using a new vehicle | Same rule applies |
Rule of thumb: If you drive under 10,000 business miles per year in a reasonably efficient car, the 45p rate is usually generous. Above 10,000 miles, the drop to 25p means actual costs may be higher — especially with an older or larger vehicle.
How to claim on your tax return
- Total up your business miles for the tax year (6 April – 5 April)
- Apply the correct rate (use the calculator above)
- Enter the total in the Car, van and travel expenses box on your self-employment page (SA103S)
- Keep your mileage log with your tax records for at least 5 years
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