HMRC Approved Mileage Allowance Calculator
How to Use This Calculator
Only genuine business miles count — exclude commuting to your regular workplace.
If your employer pays 0p or less than 45p, you can claim tax relief on the shortfall.
Cars and vans use the 45p/25p rates; motorcycles 24p; bicycles 20p.
The shortfall is an allowable deduction — claim it via Self Assessment or P87 form.
Frequently Asked Questions
What are HMRC's approved mileage rates?
HMRC Approved Mileage Allowance Payments (AMAPs) are: cars/vans 45p/mile for first 10,000 miles then 25p; motorcycles 24p flat; bicycles 20p flat. These rates haven't changed since 2011.
What counts as a business mile?
Business travel includes: visiting clients/customers, travel between different workplaces, and temporary workplace travel. It excludes: your regular commute to a permanent workplace, personal errands, and travel between home and work.
What if my employer pays less than 45p?
You can claim tax relief on the difference (the 'Mileage Allowance Relief' or MAR). For example, if your employer pays 25p and you do 10,000 miles, you can claim relief on £2,000 (10,000 × 20p).
What if my employer pays more than 45p?
The excess above 45p (or 25p over 10,000 miles) is taxable as a benefit. Your employer should deduct PAYE tax on the overpayment. You must declare it on Self Assessment if you complete a return.
Can I claim passenger payments?
Yes — employers can pay an additional 5p per mile per passenger (for fellow employees travelling on the same business trip). If employer doesn't pay this, the employee can't claim relief on it.
How do I claim mileage allowance relief?
If you don't do Self Assessment: use form P87 (online or paper) for up to 4 years of claims. If you do Self Assessment, enter the relief in the employment section of your tax return.
Do mileage rates apply to electric vehicles?
Yes — the same HMRC AMAPs apply to fully electric cars (45p/25p). However, HMRC also has a separate Advisory Electric Rate (AER) for employer-owned electric cars used privately — currently 7p/mile for fuel/electricity reimbursement.
What records should I keep?
Keep a mileage log showing: date, destination, business purpose, and miles. HMRC may challenge claims without evidence. A mileage tracking app can help automate this.