2024-25 Self-Employed Mileage Tax Calculator
Tax Year 2024-25 runs from 6 April 2024 to 5 April 2025. This calculator uses the rates effective for this tax year.
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2024-25 HMRC Mileage Rates
These are the official Approved Mileage Allowance Payment (AMAP) rates for the 2024-25 tax year:
| Vehicle Type | Rate | Notes |
|---|---|---|
| Car or Van | 45p per mile | First 10,000 miles per tax year |
| Car or Van (over 10,000) | 25p per mile | Miles over 10,000 in the same tax year |
| Motorcycle | 24p per mile | All miles, unlimited threshold |
| Bicycle | 20p per mile | All miles, unlimited threshold |
About Mileage Allowance for Self-Employed
If you are self-employed and use your own vehicle for business, you can claim an allowance for business mileage. The Approved Mileage Allowance Payment (AMAP) is the official HMRC rate that allows you to claim tax relief without needing to provide receipts or proof of actual costs.
How Does It Work?
AMAP works as a simplified expense claim:
- Record your business miles - Keep a simple mileage log or diary of business journeys
- Apply the rate - Multiply miles by the official AMAP rate for your vehicle type
- Claim on tax return - Enter the allowable expense in your Self Assessment tax return box 20
- Get tax relief - The expense reduces your taxable profit, saving tax at your marginal rate
Important: You can claim mileage allowance OR actual expenses (fuel, maintenance, insurance), but not both for the same vehicle. Most sole traders find AMAP simpler and more generous.
AMAP vs Actual Expenses
Many self-employed claim actual expenses instead of AMAP. Here's how they compare:
| Factor | AMAP (Mileage Allowance) | Actual Expenses |
|---|---|---|
| Record keeping | Simple mileage log | Detailed receipts required |
| Administration | Minimal effort | Time-consuming |
| Tax relief | Guaranteed AMAP rate | Only actual costs incurred |
| Best for | Most self-employed (simpler) | Low-mileage or premium vehicles |
Frequently Asked Questions
What counts as a business mile?
Any mile driven for business purposes. This includes travel to client meetings, job sites, supplier visits, or between different work locations. Commuting to a fixed workplace does not count as business mileage, but home to job site (if no fixed workplace) does.
Can I claim if I drive a company vehicle?
No. AMAP only applies to self-employed sole traders using their own vehicles. If your company provides a vehicle, you cannot claim AMAP. Employees using personal vehicles for business can claim, but at reduced rates.
What if my actual fuel costs are higher?
AMAP rates are set by HMRC as a standardized allowance. Even if your actual fuel costs exceed the AMAP rate, you can only claim the AMAP rate. However, this is rare for most business vehicles.
How do I record mileage?
Keep a simple log with: date, business miles driven, vehicle type (if multiple), and purpose. You don't need receipts for AMAP, but HMRC may ask for evidence during a tax inquiry, so keep records for at least 5 years.
Can I claim passenger payments as income?
Yes. If you charge passengers to share petrol costs, this is taxable income. You still claim AMAP as an expense, so you get tax relief on the business miles at the full rate.
What if the rates change mid-tax-year?
AMAP rates are set annually by HMRC and apply for the full tax year (6 April to 5 April). They do not change mid-year. If rates change, the new rate applies from 6 April of the following tax year.
Tax Disclaimer: This calculator is for educational and illustrative purposes only. It does not constitute professional tax advice. Always consult a qualified accountant or tax advisor for your specific situation. HMRC regulations are complex and may have exceptions or special cases not covered here. Verify all calculations and rates with official HMRC sources before making tax claims.
Other Tax Years
Mileage rates may vary by tax year. View calculations for other years: