HMRC Mileage Tax Calculator

Calculate your self-employed mileage allowance tax relief for UK tax years 2023-24 to 2026-27.

Calculate Your Tax Relief

HMRC Approved Mileage Allowance Payment rate

Select your UK tax year

Total miles driven for business purposes

Your personal income tax rate for this year

Allowable Expense
£2,250.00
Tax Saved
£450.00
Effective Rate
9.0p
Claim Amount
£2,250.00
Tax Year
2026-27

HMRC Approved Mileage Allowance Rates (2011 onwards)

The HMRC Approved Mileage Allowance Payment (AMAP) rates have remained unchanged since 2011. These rates apply to sole traders, partnerships, and company employees claiming business travel expenses.

Car/Van
45p
First 10,000 miles
Car/Van
25p
After 10,000 miles
Motorcycle
24p
All miles
Bicycle
20p
All miles

Important: These rates are used for Self Assessment claims under box 20 (simplified expenses). Rates have not changed since 2011 and apply to all UK tax years shown. Always keep detailed mileage records (dates, routes, business purpose) to support your claim.

How to Claim Your Mileage Allowance

Follow these steps to claim your business mileage tax relief on your Self Assessment tax return:

1

Keep Detailed Records

Maintain a record of all business miles, including dates, routes, starting points, destinations, and business purpose. You can use a mileage log book, spreadsheet, or specialist app.

2

Calculate Your Allowable Expense

Multiply your total business miles by the applicable HMRC AMAP rate for your vehicle type. If using a car for over 10,000 miles, apply 45p to the first 10,000 miles and 25p to miles above that.

3

Enter on Tax Return (Box 20)

Log into your Self Assessment tax return on the HMRC website. Under your sole trader income section, find box 20 (simplified expenses for cars and vans) and enter your calculated allowable expense.

4

Verify Your Tax Savings

HMRC will automatically calculate your tax relief based on your marginal income tax rate. For every pound claimed, you'll save between 0p and 45p in tax depending on your band.

5

Keep Evidence Safe

Keep your mileage records and vehicle logbook for at least 6 years in case HMRC requests evidence to support your claim. Be honest about business versus personal miles.

Frequently Asked Questions

What vehicle types qualify for AMAP?

The calculator covers cars, vans, motorcycles, and bicycles. Only mileage driven for business purposes (client visits, site work, travelling between locations for business) counts. Commuting to a regular workplace does not qualify.

How does the 10,000 mile threshold work for cars?

For cars and vans, HMRC applies 45p per mile up to 10,000 miles per tax year. If you exceed 10,000 miles, the rate drops to 25p for each mile above that. Use the calculator above to compute your exact figure. Always use the first 10,000 miles at the higher rate.

Can I claim actual expenses instead?

Yes. You can choose to claim actual vehicle expenses (fuel, maintenance, insurance, depreciation) if they exceed the AMAP allowance. However, most self-employed traders find AMAP simpler and more generous. You cannot claim both in the same year.

How often do HMRC AMAP rates change?

The rates shown in this calculator have been frozen since 2011. There is no guarantee HMRC will not update them, but any change would require an announcement in advance. Check the GOV.UK website for any updates to current rates.

What mileage evidence do I need?

HMRC expects you to keep records supporting your claim. A simple logbook with dates, destinations, and purpose is sufficient. For claims under £2,500, HMRC is less likely to challenge, but evidence is still advisable. For larger claims, detailed records are essential.

Can employees claim mileage allowance?

Employees can claim if their employer pays them less than the AMAP rate and they drive for work. The claim is made on Self Assessment. However, most employers either reimburse at AMAP or above, making an employee claim unnecessary.

More Information by Tax Year

Explore detailed guidance and rates for each UK tax year:

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Disclaimer: This calculator is provided for educational purposes only and does not constitute tax advice. HMRC rates and tax bands are accurate as of May 2026, but you should verify current information on GOV.UK. Always consult a qualified accountant or tax advisor before submitting your Self Assessment. The accuracy of your claim depends on the accuracy of your mileage records.