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HMRC Mileage Allowance Calculator 2026/27

Updated for the 2026/27tax year · Last updated

When you use your own vehicle for business journeys, HMRC lets you claim a tax-free allowance based on the number of miles you travel — no receipts, no fuel logs, no depreciation calculations. These are called Approved Mileage Allowance Payments (AMAPs), and they apply to employees, sole traders, and partners alike.

Enter your vehicle type and total business miles above to see exactly what you can claim. If you carried passengers on those journeys, add the number of passenger miles to include the 5p-per-mile passenger supplement that HMRC allows on top of the standard rate.

Miles for this single business journey

Miles where you carried a fellow employee (5p/mile supplement)

Total AMAP claim

£0.00

Enter your business miles above to see your claim.

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How this calculator works

The calculator applies the HMRC AMAP rates published for the 2026/27 tax year:

Cars and vans use a two-tier system. The first 10,000 business miles in the tax year attract the full 45p per mile. Any miles above 10,000 drop to 25p per mile. The threshold resets each 6 April. This split exists because HMRC considers that beyond 10,000 miles the fixed costs of ownership (depreciation, insurance) have already been recovered at the higher rate.

Motorcycles attract a flat 24p per mile with no threshold split. Bicycles attract 20p per mile, also with no split.

The passenger supplement adds 5p per mile for each fellow employee or colleague you carry on a qualifying business journey. It stacks on top of the standard AMAP rate and is only available for cars — not motorcycles or bicycles.

Self-employed vs employee use: Sole traders deduct mileage directly as an expense reducing taxable profits on their Self Assessment return. Employees claim the allowance either through their employer (who reimburses up to the AMAP rate tax-free) or via a Mileage Allowance Relief claim if their employer pays less than the AMAP rate.

What AMAP does not cover: commuting to a permanent workplace is not a business journey and cannot be claimed. Travel from home to a temporary workplace (where you work for less than 24 months) is claimable. If you use your vehicle for both business and private use, only the business-journey miles count.

Other home and travel expenses: If you work from home, you may also be able to claim a deduction for the cost of using a room as an office. Compare the Use of Home as Office Calculator (apportionment method, usually larger) against the Simplified Expenses Home Calculator (HMRC flat rate) to see which gives you the bigger deduction for your circumstances.

Frequently asked questions

The 45p rate is the HMRC Approved Mileage Allowance Payment (AMAP) for cars and vans for the first 10,000 business miles in a tax year. It covers all the costs of using your own vehicle for work — fuel, insurance, servicing, and depreciation — in a single flat rate. HMRC has not changed this rate since 2011/12.
Yes. Self-employed people (sole traders and partners) can deduct business mileage as an allowable expense when calculating their taxable profits on Self Assessment. You use the HMRC simplified mileage rates (45p/25p for cars) rather than claiming actual vehicle costs — you cannot use both methods for the same vehicle in the same tax year. Once you choose the flat rate for a vehicle you must continue using it for that vehicle.
If your employer reimburses you at less than the AMAP rate you can claim Mileage Allowance Relief (MAR) for the difference. For example, if your employer pays 25p and the AMAP rate is 45p, you can claim relief on 20p per mile through PAYE (via your tax code) or on your Self Assessment return. The relief is worth 20p × your marginal tax rate per mile.
Yes. The 10,000-mile limit applies per tax year (6 April to 5 April). Miles above 10,000 in a tax year are reimbursed at 25p rather than 45p for cars. The counter resets to zero at the start of each new tax year, so your first miles in April attract the full 45p rate again.
No. The AMAP flat rate is intended to cover all motoring costs including fuel, so you cannot claim both the AMAP rate and separate fuel costs for the same journey. However, if you are an employee and your employer pays for the fuel directly, different rules apply — speak to your employer's payroll team.
For AMAP purposes, electric cars are treated the same as petrol or diesel cars: 45p for the first 10,000 business miles, then 25p. However, HMRC publishes a separate Advisory Electricity Rate (AER) for company car drivers recharging employer-owned electric vehicles — currently 7p per mile (2026/27). The AER is not the same as AMAP and applies in different circumstances.
Yes. HMRC requires you to keep records that show the date, start and end points, purpose, and number of miles for each business journey. A simple spreadsheet or mileage app is sufficient. Without records HMRC can disallow the expense. Records should be kept for at least five years after the 31 January submission deadline for Self Assessment, or six years for VAT purposes.
You can amend a Self Assessment return for up to 12 months after the 31 January filing deadline (so effectively about two years from the end of the tax year). For older years you can make an overpayment relief claim to HMRC for up to four prior tax years. You will need mileage records for those years to support the claim.
Yes. If you carry colleagues or employees as passengers on qualifying business journeys in your own car, you can claim an additional 5p per passenger per mile on top of the standard AMAP rate. The passenger must also be travelling for business purposes. This rate applies only to cars — not motorcycles or bicycles.
HMRC sets separate AMAP rates for motorcycles (24p per mile, no threshold split) and bicycles (20p per mile, no threshold split). Unlike cars, there is no reduction after 10,000 miles for motorcycles or bicycles — the flat rate applies to all business miles.

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