Business Mileage Log Calculator

HMRC's approved mileage allowance payment (AMAP) rates let you claim 45p per mile for the first 10,000 business miles in a tax year and 25p per mile thereafter when using your own car. Motorcycles attract 24p per mile and bicycles 20p per mile with no threshold. Each journey must be logged with the date, start and end locations, purpose, and miles driven to satisfy HMRC record-keeping requirements.

Only journeys with a genuine business purpose qualify—visiting clients, travelling between work sites, collecting supplies, or attending business meetings. Ordinary commuting between home and a permanent workplace does not count. If you work from home as your main base and travel to a client site, that journey qualifies. HMRC may request your mileage log during an enquiry, so contemporaneous records kept throughout the year are essential.

For employees, if your employer pays less than the AMAP rate, you can claim Mileage Allowance Relief (MAR) on the shortfall via your Self Assessment return or form P87. For self-employed sole traders, you choose between AMAP simplified expenses or actual vehicle costs—but once chosen, you must stick with that method for the life of the vehicle.

UK business mileage rates 2026/27. Approved Mileage Allowance Payments (AMAP): 45p/mile first 10,000 business miles per tax year; 25p/mile thereafter. Motorcycles: 24p/mile any distance. Bicycles: 20p/mile. Passenger supplement: 5p/mile for each colleague. Electric vehicles: same 45p/25p rates (despite cheaper running costs). Self-employed: claim AMAP via Self Assessment. Employees: claim difference if employer pays less.

What counts as business mileage. Eligible: travel between client sites; visits to other office locations; meetings outside usual workplace; training courses; conferences. NOT eligible: commute from home to regular workplace (HMRC's 'ordinary commuting'); private detours; lunch breaks. Site-based workers (no fixed office): all travel from home is business mileage. Temporary workplace (under 24 months): travel from home is business. Permanent workplace: home commute is private.

Record-keeping requirements. Keep for 5 years after the tax year. For each trip record: date, start address/destination, business reason, miles travelled. HMRC accepts: paper logbook; smartphone app (MileIQ, TripLog, Hurdlr — UK-compatible); spreadsheet. Reconcile with MOT/service records (odometer readings). Failure to keep records: HMRC can disallow claim entirely. App auto-tracking via GPS: easiest method, ~£40-£80/year subscription.

HMRC mileage rules for company cars. Different from AMAP — Advisory Fuel Rates (AFR) used. Sample 2026 AFR: petrol up to 1400cc 14p/mile; 1401-2000cc 17p; over 2000cc 25p. Diesel: 13p/14p/17p. Electric vehicle: 8p/mile (reviewed quarterly — was 5p, raised Dec 2024 reflecting electricity costs). Reimburses fuel only, NOT full running costs. Company car drivers cannot use AMAP. Employer pays AFR; any shortfall is taxable BIK to employee.

Claiming over AMAP — tax implications. Employer pays MORE than 45p/25p: excess is taxable income via PAYE. Employer pays LESS than AMAP: employee can claim difference via Self Assessment OR P87 form. Sample: employer pays 25p/mile from mile 1; employee did 5,000 miles. Claim relief on 5,000 × (45p − 25p) = £1,000. Higher-rate taxpayer saves £400 tax. Self-employed: claim full AMAP rates against profit before tax. Limit: HMRC scrutinises high mileage claims (>15,000/year) — expect investigation.