What is the HMRC mileage rate for 2026?

For the 2026 to 2027 tax year the approved rate for cars and vans is 55p per mile for the first 10,000 business miles and 25p per mile thereafter. Motorcycles are 24p and bicycles 20p at any mileage. There is an additional 5p per passenger per business mile for carrying fellow employees. The car and van rate rose from 45p to 55p on 6 April 2026.

Do I need to keep a mileage log for HMRC?

There is no prescribed form, but you need to be able to show how you arrived at the figure you claimed. A log recording the date, the journey, its business purpose and the miles covered is the normal way to do that. Without one, a compliance check comes down to your word against an estimate.

Can I claim mileage for commuting?

No. Travel between your home and a permanent workplace is ordinary commuting and is not claimable. Travel to a temporary workplace, between work sites, or to visit customers generally is. The distinction turns on whether the place you are travelling to is a permanent workplace for you.

What if my employer pays less than 55p a mile?

You can claim tax relief on the shortfall through Mileage Allowance Relief. If your employer pays 30p and the approved rate is 55p, you can claim relief on the remaining 25p per mile. Keep this log as the supporting evidence.

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Free Mileage Log Template (UK): HMRC 55p Rate, PDF & Excel

A business mileage log built around the HMRC approved rates, updated for the 55p car and van rate that took effect on 6 April 2026.

The HMRC approved mileage rate for cars and vans rose from 45p to 55p on 6 April 2026, the first change since 2011. If you are still claiming at 45p for the current tax year, you are under-claiming by 10p on every one of your first 10,000 business miles. On 8,000 miles that is £800 left on the table.

↓ Download PDF (print-ready)↓ Download Excel (editable)

Free for use within your organisation. No sign-up required. If it saves you time, a link back to this page is always appreciated.

Tell me when the rules behind this template change (free, one email when it happens, nothing else).

The current HMRC rates

These are the approved Mileage Allowance Payment rates for the 2026 to 2027 tax year, for using your own vehicle on business journeys:

Cars and vans: 55p per mile for the first 10,000 business miles in the tax year, then 25p per mile above 10,000
Motorcycles: 24p per mile, with no change at 10,000 miles
Bicycles: 20p per mile, with no change at 10,000 miles
Passengers: an extra 5p per passenger per business mile, for carrying fellow employees on a journey that is also a work journey for them

The 10,000 mile threshold is counted across all vehicles you use in the year, not per vehicle. Check the current figures on the gov.uk rates and allowances page before you file.

What's in the template

Mileage log: date, start point, destination, purpose of journey, odometer start and end, business miles, passengers carried and whether it has been claimed
Rates and totals sheet: the current rates per vehicle type with space to total your miles and work out what is claimable

How to use it

Fill it in as you go rather than reconstructing it in January. The purpose column is the one that matters if HMRC ever asks: "client meeting, Acme Ltd, Leeds" survives a check, "work" does not. Record the odometer readings rather than just the mileage, because two readings that agree with your service history are far harder to argue with than a round number.

Journeys from home to a permanent workplace are ordinary commuting and cannot be claimed. Travel to a temporary workplace, between sites, or to see clients generally can be. If you drive for a living rather than just for work, the rules that bite are different ones: see our guides to driver log books, paper versus digital and van driver log books.

Who must keep this record

Anyone claiming mileage. If you are self-employed, this log is the evidence behind the figure on your tax return. If you are an employee being reimbursed by your employer, it supports the payment, and where your employer pays less than the approved amount you can claim Mileage Allowance Relief on the difference. If your employer pays more than the approved rate, the excess is reportable on a P11D and taxable.

How long to keep it

If you are self-employed, HMRC requires business records to be kept for at least 5 years after the 31 January submission deadline of the relevant tax year. For a limited company it is 6 years from the end of the company financial year the records relate to. Keep the log with the fuel receipts and any parking or toll charges you claimed alongside it.