If you drive your own car or van for work, accurate mileage records can help support your business mileage claim. For the 2026-27 tax year, the approved mileage rate for cars and vans is 55p per mile for the first 10,000 business miles and 25p per mile after that.
This guide explains what a useful mileage record should contain, how the current rates work and some practical ways to keep your records up to date.
What counts as business mileage?
Business mileage is travel undertaken for work rather than ordinary private travel. Depending on your circumstances, examples can include:
- Driving to a client, customer or supplier
- Travelling between sites or jobs during the working day
- Travelling to a qualifying temporary workplace
- Collecting materials or making business deliveries
Your normal commute to a permanent workplace is generally not treated as business mileage. Rules around temporary workplaces can be more detailed, so check the current HMRC guidance where your circumstances are unusual.
What should a business mileage log contain?
HMRC guidance for employee mileage claims requires mileage logs to show the reason for each journey and the postcode at the start and end of the journey. In practice, a useful mileage log should keep the main journey information together.
Start and end odometer readings are not a universal HMRC requirement, but they can provide additional supporting evidence for the mileage recorded.
Read: How to log business mileage with odometer photos →HMRC mileage rates for 2026-27
The approved mileage rates for the 2026-27 tax year are:
| Vehicle | Rate |
|---|---|
| Cars and vans — first 10,000 business miles | 55p per mile |
| Cars and vans — over 10,000 business miles | 25p per mile |
| Motorcycles | 24p per mile |
| Bicycles | 20p per mile |
Example: 6,000 business miles × 55p = £3,300.
How you claim depends on how you work
Sole traders and qualifying partnerships
HMRC simplified expenses can allow qualifying self-employed businesses to calculate vehicle costs using mileage rates instead of working out actual vehicle running costs. Limited companies cannot use simplified expenses.
Employees using their own vehicle
Employers can reimburse qualifying business mileage using the approved mileage rates. Where an employer pays less than the approved amount, the employee may be able to claim tax relief on the qualifying shortfall.
Company directors
Directors using their own vehicle for qualifying company business can generally be reimbursed under the employee mileage allowance rules, provided appropriate records are kept.
How long should self-employed records be kept?
HMRC says self-employed business records normally need to be kept for at least five years after the 31 January submission deadline for the relevant tax year.
Keeping your mileage information together with your wider business records makes it much easier to review the figures later if required.
Three common ways to keep a mileage log
Paper logbook
Simple and inexpensive, but it relies completely on remembering to write each journey down.
Spreadsheet
Structured and easy to total, but often completed later from memory, calendars or receipts.
Mileage app
Designed to record journey information while you travel and build your mileage history as you go.
Going A2B
Build your mileage log as you travel
Going A2B lets you photograph or manually enter your odometer at the beginning and end of a business journey, record the purpose and location, and keep the journey information together in your mileage records.
It works in your phone's browser, with no app-store download required.
Start your free 14-day trialNo card required · £1.49/month or £14.99/year afterwards
Frequently asked questions
Do I need odometer readings for HMRC?
Not necessarily. HMRC guidance for mileage claims focuses on an accurate mileage log showing details such as the reason for each journey and the start and end postcodes. Odometer readings can provide useful supporting evidence alongside your journey record.
Can I claim mileage for driving to work?
Your normal commute to a permanent workplace is generally not treated as business mileage. Different rules can apply to travel to temporary workplaces, so check the current HMRC guidance for your circumstances.
What is the HMRC mileage rate for 2026-27?
For cars and vans, the approved rate is 55p per business mile for the first 10,000 business miles in the tax year and 25p per mile after that. The motorcycle rate is 24p per mile and the bicycle rate is 20p per mile.
Official HMRC guidance
This guide provides general information only. Tax treatment can depend on individual circumstances, so check current HMRC guidance or obtain professional advice where necessary.