How to claim mileage from HMRC

If you’re self-employed

1. Choose simplified mileage or actual costs

Simplified mileage is a flat rate per business mile instead of the actual costs of buying and running your vehicle (insurance, repairs, servicing, fuel and so on). For 2026–27, GOV.UK lists 55p a mile for the first 10,000 business miles in a car or goods vehicle, then 25p, and 24p for motorcycles (GOV.UK: simplified expenses for vehicles). It’s open to sole traders and partnerships with no companies as partners.

Actual costs means working out the business part of what the vehicle really costs to run, with capital allowances for buying it. HMRC’s Self-employment notes say that if you’ve claimed capital allowances for a car, you include the business part of the actual running costs as an expense and can’t use the flat rate (GOV.UK: SA103S form and notes).

GOV.UK’s simplified expenses checker compares the two. Once you use the flat rate for a vehicle, you must keep using it for as long as that vehicle is used in your business. Some vehicles can’t use it, such as black cabs and dual-control driving instructors’ cars.

2. Keep records as you go

GOV.UK says to keep records of your business miles over the year, and that your records must be accurate. You don’t send them in with your return, but you must keep them so you can show HMRC if asked (GOV.UK: what records to keep). For each trip, record the date, where you started and finished, why it was for business, and the miles. Ordinary commuting isn’t business mileage; see business mileage vs commuting.

3. Add up the tax year

The 10,000-mile split counts business miles in one tax year, 6 April to 5 April. GOV.UK’s example: 11,000 business miles is 10,000 × 55p plus 1,000 × 25p, so £5,750. More examples are on our HMRC mileage rates 2026–27 page.

4. Put it in your Self Assessment

Self-employment income and expenses go on the self-employment pages of your tax return. On the latest forms GOV.UK has published (for the 2025–26 tax year, to 5 April 2026):

• Self-employment (short), SA103S: box 12 is “Car, van and travel expenses”. Boxes 11 to 19 are added up in box 20.
• Self-employment (full), SA103F: box 20 is “Car, van and travel expenses”, with total expenses in box 31.
• If your annual turnover was below £90,000, both forms say you may just put your total expenses in one box (box 20 on SA103S, box 31 on SA103F).

Box numbers can change from year to year, so check the form for the tax year you’re filing.

If you’re an employee

If you use your own car, van, motorcycle or bicycle for work, your employer may pay you a mileage allowance (Mileage Allowance Payments). GOV.UK sets an “approved amount”: your business miles multiplied by the approved rates, which for 2026–27 are 55p a mile for the first 10,000 miles in a car or van, then 25p, 24p for motorcycles and 20p for bicycles (GOV.UK: travel mileage and fuel rates).

• Paid less than the approved amount? You may be able to claim tax relief, called Mileage Allowance Relief (MAR), on the unused balance (GOV.UK: rules for tax).
• Paid more? Your employer reports the extra on form P11D and it’s taxed as pay.
• The approved rate covers owning and running the vehicle, so you can’t claim separately for fuel, electricity, vehicle tax, MOTs or repairs.
• It doesn’t cover travel to and from your work, unless it’s a temporary place of work.
• You can claim for the current tax year and the 4 previous tax years, if you’re eligible.
• When you claim, GOV.UK says you must send HMRC copies of your mileage logs, including the reason for every journey and the postcodes of its start and end points. If you complete a Self Assessment tax return, you claim through your return instead (GOV.UK: vehicles you use for work).
• Using a company car? You can claim relief on fuel or electricity you paid for business trips, with records of the actual cost.

More detail, with a worked example: Mileage Allowance Relief guide.

Where Quidometer fits

Whichever route you take, it comes down to a good log. I made Quidometer for that: tap Start, drive, slide to stop, mark the trip Business or Personal, and export a CSV or PDF for your return or your accountant. It has the HMRC rates built in (editable) and totals your tax year. It doesn’t file anything with HMRC. Sole trader? See mileage tracking for sole traders.