Mileage Calculator
Calculate the fuel cost for any journey using current UK fuel prices and your vehicle's efficiency.
Calculate your vehicle's actual fuel efficiency based on distance travelled and fuel used.
Calculate your tax-free mileage allowance using HMRC approved rates for 2025/26.
HMRC Approved Mileage Allowance Payments (AMAPs) 2025/26
The HMRC mileage rates, officially known as Approved Mileage Allowance Payments (AMAPs), allow employees and self-employed individuals to claim tax relief when using their own vehicle for business travel. These rates are designed to cover fuel costs, wear and tear, insurance, and general running costs.
| Vehicle Type | First 10,000 Miles | Over 10,000 Miles | Notes |
|---|---|---|---|
| Cars & Vans | 45p per mile | 25p per mile | Same rate regardless of engine size |
| Motorcycles | 24p per mile | 24p per mile | Flat rate for all miles |
| Bicycles | 20p per mile | 20p per mile | Flat rate for all miles |
| Passengers | 5p per mile | 5p per mile | Per passenger, cars only |
Important: The 10,000 Mile Threshold
The 10,000-mile threshold applies per tax year (6 April to 5 April) and resets annually. If you drive 15,000 business miles in a year:
- First 10,000 miles × 45p = £4,500
- Remaining 5,000 miles × 25p = £1,250
- Total claimable: £5,750
How to Claim Business Mileage in the UK
For Employees
If your employer reimburses you at less than the HMRC approved rate (or not at all), you can claim tax relief on the difference:
- Through your employer: Ask for reimbursement through expenses or payroll
- Using form P87: For claims under £2,500 per tax year
- Self Assessment: For claims over £2,500 or if you already file a tax return
For Self-Employed
Self-employed individuals have two options for claiming vehicle expenses:
Simplified Expenses
Use HMRC flat rates. No need to track actual costs. Cannot switch back to actual costs later.
Actual Costs
Claim business proportion of fuel, insurance, repairs, tax. More complex but can be higher.
What Records Do You Need?
HMRC requires a contemporaneous mileage log for all business journeys. Your records should include:
| Required Information | Example |
|---|---|
| Date of journey | 15 January 2025 |
| Start location | Home office, Manchester |
| Destination | Client meeting, Leeds |
| Business purpose | Project consultation with ABC Ltd |
| Miles travelled | 86 miles (round trip) |
| Passengers (if any) | 1 colleague (John Smith) |
What Counts as Business Mileage?
Claimable Business Mileage
- Travel to client or customer sites
- Visiting temporary workplaces
- Travel between different work locations
- Attending business meetings
- Training courses at other locations
- Business-related errands
- Site visits and inspections
NOT Claimable
- Commuting to your regular workplace
- Personal trips during work hours
- Travelling to collect personal items
- Home to permanent workplace journeys
- Shopping trips (even in work vehicle)
- Travel to lunch or social events
Temporary Workplace Rule
A workplace is "temporary" if you're there for less than 24 months and it's not your regular base. Travel to temporary workplaces IS claimable, even if it seems like commuting. Examples include contractors on fixed-term projects or employees seconded to different offices.
Frequently Asked Questions
For the 2025/26 tax year, HMRC approved mileage rates are: Cars & Vans - 45p per mile for the first 10,000 business miles, then 25p per mile thereafter. Motorcycles - 24p per mile for all business miles. Bicycles - 20p per mile for all business miles. You can also claim an additional 5p per mile for each business passenger carried in a car.
Self-employed individuals claim mileage through their Self Assessment tax return using either simplified expenses (HMRC rates) or actual costs. Employees can claim through their employer's expenses system, or if not reimbursed at the full HMRC rate, via form P87 (for claims under £2,500) or Self Assessment (for larger claims). Keep a detailed mileage log as evidence.
No, you cannot claim mileage for travelling between your home and regular permanent workplace - this is considered ordinary commuting. However, travel to temporary workplaces (where you expect to work for less than 24 months) IS claimable as business mileage. If you work from home and have no permanent workplace, travel to client sites or meetings is claimable.
HMRC requires a contemporaneous mileage log showing: the date of each journey, start and end locations, the business purpose of the trip, total miles travelled, and any passengers carried for business purposes. You should also record your vehicle's odometer reading at the start of each tax year. Keep records for at least 6 years after the relevant tax year.
As of January 2026, HMRC has not announced any changes to the approved mileage rates for the 2025/26 tax year. The rates have remained unchanged since 2011 for cars (45p/25p) despite significant fuel price increases. Some businesses choose to pay higher rates voluntarily, but amounts above HMRC rates are subject to tax and National Insurance.
Yes! Electric vehicles qualify for the same HMRC mileage rates as petrol and diesel cars: 45p per mile for the first 10,000 miles and 25p per mile thereafter. Many EV owners find this particularly beneficial since their actual running costs are lower than petrol/diesel vehicles, making the tax-free allowance more generous in real terms.
Simplified expenses: Use HMRC's flat rate (45p/25p per mile) without tracking actual costs. Simple but you can never switch back to actual costs for that vehicle. Actual costs: Claim the business proportion of all running costs (fuel, insurance, repairs, tax, depreciation). More complex but can be higher for expensive vehicles or high mileage. You must choose one method and stick with it.
To calculate your real-world MPG: Fill your tank completely, reset your trip counter (or note the odometer), drive normally until you need fuel, fill up again and note the litres used and miles driven. Calculate: MPG = Miles driven ÷ (Litres used ÷ 4.546). UK MPG uses imperial gallons (4.546 litres), which is different from US gallons (3.785 litres), so UK MPG figures are about 20% higher than US figures for the same vehicle.