Calculate your business mileage tax deduction using HMRC's approved mileage allowance payment (AMAP) rates for the 2026/27 tax year. Free, instant, no sign-up.
Stop calculating manually. PocketReceipt logs every business journey at HMRC rates and exports a ready-made mileage report for your self-assessment. Free on iOS and Android.
If you're a sole trader or self-employed in the UK and use your personal vehicle for business, you can claim a mileage deduction on your Self Assessment tax return. HMRC sets approved mileage allowance payment (AMAP) rates that cover fuel, insurance, road tax, and wear and tear.
| Vehicle | First 10,000 miles | Above 10,000 miles |
|---|---|---|
| Car or van | 45p per mile | 25p per mile |
| Motorcycle | 24p per mile (flat rate) | |
| Bicycle | 20p per mile (flat rate) | |
If you carry a passenger who also needs to travel for business, you can claim an extra 5p per mile on top of the standard car rate.
Commuting does not count. Travelling between your home and your regular place of work is not a business journey.
You have two options for claiming vehicle expenses:
Once you choose a method for a vehicle, you must stick with it for that vehicle. You cannot switch between AMAP and actual costs.
HMRC requires you to keep mileage records for at least 5 years after the 31 January deadline for the relevant tax year. A mileage log should include the date, start and end points, purpose of the journey, and miles driven.
PocketReceipt's built-in mileage tracker logs all of this automatically — just tap to record each journey, and export a complete mileage report when tax time arrives.