UK Mileage Claim Calculator

HMRC mileage rates 2025/26, the complete guide

If you use your own vehicle for business travel, HMRC lets you claim a fixed rate per mile as a tax-free expense. The Approved Mileage Allowance Payments (AMAP) scheme covers fuel, wear and tear, insurance, road tax and depreciation in one round figure.

The rates

• Car or van: 45p per mile for the first 10,000 business miles in a tax year, then 25p per mile for every mile after that.
• Motorcycle: 24p per mile, flat.
• Bicycle: 20p per mile, flat.
• Passenger supplement: an extra 5p per mile for each colleague you carry on a business trip, on top of the main rate.

What counts as business mileage

Business mileage is travel from your normal place of work to a temporary workplace, between client sites, or to one-off meetings. It does not include your ordinary commute. If you work from home and visit a client, that journey usually counts as business travel.

Record keeping

Keep a mileage log with the date, start and end locations, business purpose and miles for each trip. A simple spreadsheet or a mileage tracker app is enough. HMRC can ask to see your records for up to six years.

How to claim

If you are employed, claim through your employer's expense system. If they pay less than the approved rate, you can claim Mileage Allowance Relief on the difference through your Self Assessment return or by writing to HMRC. If you are self-employed, include the total as a business expense on your Self Assessment.