Mileage tracker for UK sole traders

Simplified expenses for vehicles, from GOV.UK

Simplified expenses use a flat rate for mileage instead of the actual costs of buying and running your vehicle, such as insurance, repairs, servicing and fuel. Source: Simplified expenses: vehicles, GOV.UK (checked 29 October 2026).

GOV.UK’s own example: 11,000 business miles in a year is 10,000 × 55p (£5,500) plus 1,000 × 25p (£250), so £5,750 in total.

From 6 April 2027 HMRC mileage rates for cars and vans are 55p for the first 10,000 business miles and 35p after (confirmed Budget 2026, 28 Oct 2026). So 25p over 10,000 miles now, 35p from 6 April 2027. Sources: GOV.UK, IPSE.

Points worth knowing

• Simplified expenses can be used by sole traders and by business partnerships with no companies as partners. Limited companies can’t use them (GOV.UK).
• You can’t use the flat rate for a vehicle you’ve already claimed capital allowances for, or one you’ve included as an expense when working out your profits.
• Some vehicles are excluded, such as black cabs, hackney carriages and dual-control driving instructors’ cars.
• Once you use the flat rate for a vehicle, you must keep using it for as long as you use that vehicle for your business. You don’t have to use it for all your vehicles.
• You can claim other travel expenses (train journeys, for example) and parking on top.

Or claim your actual vehicle costs

Instead of the flat rate, you can claim the allowable costs of running the vehicle for the business. GOV.UK lists things such as vehicle insurance, repairs and servicing, fuel, parking, hire charges, vehicle tax and breakdown cover. You can’t claim for non-business driving, fines or penalty charges (GOV.UK: Car, van and travel expenses).

Buying the vehicle is handled separately. If you use traditional accounting you can claim capital allowances on a vehicle you buy for the business. If you use cash basis and buy a car, GOV.UK says to claim the cost as a capital allowance as long as you’re not using simplified expenses.

Which comes out better depends on the vehicle and how much you drive. GOV.UK’s simplified expenses checker compares the two. Choose carefully: as above, once you use the flat rate for a vehicle you’re stuck with it for that vehicle, but a new vehicle is a fresh choice.

Commuting doesn’t count

Whichever method you use, GOV.UK says you can’t claim for travel between home and work. HMRC’s business manual explains that travel from home to your place of business, such as a shop or workshop, is generally not allowable, even if you sometimes work at home (HMRC manual BIM37605). It’s different if you have no fixed base and move between customers’ sites; see business mileage vs commuting.

What to keep a record of

GOV.UK says to keep records of your business miles, and that your records must be accurate. You don’t send them in with your tax return, but you need to keep them in case HMRC asks (GOV.UK: what records to keep). A useful log records, for each trip, the date, where you started and where you went, why it was for business, and the miles. GOV.UK says the self-employed must keep records for at least 5 years after the 31 January submission deadline; see how far back HMRC can ask for mileage records.

Putting mileage on your tax return

With simplified expenses, GOV.UK says to use the flat rates at the end of the tax year to work out the figure, and include it in your total expenses on your Self Assessment tax return (GOV.UK: Simplified expenses). For 12,000 business miles in 2026–27 that’s £5,500 plus 2,000 × 25p (£500), so £6,000. The mileage claim calculator does the split for you.

How Quidometer helps

• Tap Start trip, drive, slide to stop, then mark it Business or Personal. Forgot to start? Add the trip by hand.
• The 55p / 25p rates for 2026–27 are built in, and every rate is editable.
• It totals your tax year (6 April to 5 April) with the 10,000-mile split and your estimated claim.
• Export a CSV or PDF for your return or your accountant. Exporting is never locked.
• No account and no sign-in. Trips stay on your iPhone, and location is used only while a trip you started is running.
• Free to download with 30 free business trips; personal trips are always free. Then a one-off £24.99 Lifetime unlock. No subscription and no adverts.

It isn’t for you if you want automatic trip detection: Quidometer never starts a trip by itself. It’s iPhone only and needs iOS 17.0 or later. See the Quidometer page for more, or the Driversnote vs MileIQ vs Quidometer comparison.

Read next

• Business mileage vs commuting: what counts, temporary workplaces and the 24-month rule.
• How to claim mileage from HMRC, step by step
• HMRC mileage rates 2026–27, with worked examples
• Employed rather than self-employed? See the Mileage Allowance Relief guide