HMRC Mileage Calculator 2026/27

Calculate your approved mileage allowance for cars, motorcycles, and bicycles.

Calculate Mileage Claim

Total HMRC Mileage Claim
£0
45p
Rate Applied
0
Total Miles
MilesRateAmount

Trip Log (optional)

Add individual trips to build up your annual total. Results update automatically.

Frequently Asked Questions

What is the HMRC mileage rate for cars? ▼
45p per mile for the first 10,000 business miles, then 25p per mile after that. These Approved Mileage Allowance Payments (AMAPs) apply to private cars used for business. You can claim these whether you're employed, self-employed, or a company director.
Can I claim mileage as a sole trader? ▼
Yes. Sole traders can use simplified mileage rates instead of claiming actual vehicle running costs. Once you start using actual costs for a vehicle, you can't switch to mileage rates for that vehicle later. Most low-mileage sole traders find the simplified rate more straightforward.
What mileage records does HMRC require? ▼
Keep a log recording: date, start and end points (or business purpose), and miles driven. Record trips as you go — HMRC is sceptical of estimates reconstructed later. Apps like TripLog or MileIQ can automate this. Retain records for at least 6 years.
What counts as a business journey? ▼
Any journey made wholly for business: client visits, supplier trips, attending business events, travelling between work sites. Ordinary commuting — home to your regular workplace — does not qualify. If your home is genuinely your workplace (e.g., you're a contractor), journeys to a client site may qualify.
What if my employer pays me less than the HMRC rate? ▼
If your employer reimburses you at less than the HMRC approved rate, you can claim Mileage Allowance Relief (MAR) on the difference. For example, if you're paid 30p/mile but the AMAP is 45p, you can claim tax relief on the 15p gap through your Self Assessment tax return or by contacting HMRC.

How HMRC business mileage rules work in 2026/27

HMRC's Approved Mileage Allowance Payments (AMAP) rates for 2026/27 let employees claim tax-free mileage when using their own vehicle for business journeys. The rates: 45p per mile for the first 10,000 business miles in a tax year, then 25p per mile thereafter. Motorcycles are 24p/mile (no taper); bicycles are 20p/mile. These rates have NOT changed since 2011 — meaning real-terms purchasing power for the AMAP rate has fallen significantly while car running costs have risen.

If your employer reimburses you AT the AMAP rates, the payment is entirely tax-free. If they pay LESS (e.g., 25p/mile from the first mile), you can claim Mileage Allowance Relief on the shortfall via Self Assessment or Form P87 — the relief recovers tax at your marginal rate on the difference between the AMAP rate and what your employer paid. So a basic-rate taxpayer doing 5,000 miles at 25p (employer rate) instead of 45p (AMAP) can claim relief on the £1,000 shortfall, recovering £200 of tax.

If your employer reimburses ABOVE the AMAP rate, the excess is taxable — added to your salary as a benefit-in-kind. So 60p/mile (15p above AMAP) on 10,000 miles creates a £1,500 taxable benefit, costing about £300 for a basic-rate taxpayer or £600 for higher-rate. Most employers stick at or below AMAP rates to avoid this complexity.

Business mileage definition: journeys "necessarily incurred in the performance of duties" — typically client visits, between-site travel for the same employer, training events, and one-off business trips. Commuting from home to your normal workplace is NOT business mileage. Working from home and visiting your employer's office occasionally? Generally still commuting. Travel between two different workplaces for the same employer? Generally business mileage. Records matter: HMRC expects a contemporaneous log showing date, journey purpose, start/end locations, and mileage. Apps like TripCatcher, MileIQ, and HMRC's own mileage records make this routine. Without a log, mileage relief claims can be denied at enquiry.