United Kingdom · HMRC

Mileage tracking for UK drivers.

HMRC's Approved Mileage Allowance Payments rates have been frozen at 45p per mile for the first 10,000 business miles and 25p after, for cars, since 6 April 2011. Over a decade with no inflation adjustment. The pages below cover the current rate, what's changed (almost nothing), how to claim the gap if your employer underpays, and the VAT reclaim that most drivers miss.

TruMile handles the AMAP tier, the alternative motorcycle (24p) and bicycle (20p) rates, the UK tax year that runs 6 April to 5 April, and the VAT reclaim on the fuel portion of business mileage. Drivers can use P87 for smaller claims or roll mileage into Self Assessment for larger ones.

Rate at a glance

Unit: miles · Currency: GBP · Tax year start: 4/6 · Authority: HMRC

AMAP (Approved Mileage Allowance Payments) rates have been frozen at these levels since 6 April 2011. Over a decade with no inflation adjustment. The 10,000-mile car-tier boundary is per-employee per-tax-year, not per-vehicle. Tax year runs from 6 April to 5 April. Drivers can claim the difference between their employer's reimbursement and the AMAP rate via P87 form (small claims) or Self Assessment (larger claims).

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HMRC Mileage Allowance 2026-27: 45p First 10,000 Miles, 25p After

The HMRC Approved Mileage Allowance Payments rate for the 2026-27 tax year is 45 pence per mile for the first 10,000 business miles and 25 pence per mile for every mile after that. The rate has been frozen at these levels since 6 April 2011 - over a decade without an inflation adjustment despite real fuel and vehicle cost increases.

HMRC Mileage Rate History: Frozen Since 2011

Unlike the IRS in the United States or the CRA in Canada, HMRC's Approved Mileage Allowance Payments rate has not been adjusted since 6 April 2011. Drivers in 2026 are paid the same per-mile rate as drivers in 2011, in nominal pence, despite over a decade of real cost inflation.

Free HMRC Mileage Calculator (2026-27)

Enter your business miles for the UK tax year (6 April to 5 April). The calculator applies the correct AMAP tier for cars (45p / 25p), or the flat motorcycle (24p) or bicycle (20p) rate.

How to Claim UK Mileage Allowance Relief

If your employer pays you less than the AMAP rate (or pays nothing for business mileage), you can claim the difference as tax-free Mileage Allowance Relief. There are two routes: form P87 for smaller claims, Self Assessment for larger ones.

HMRC Mileage Log Requirements

HMRC's documentation expectations for AMAP and mileage relief claims are similar to other Western tax authorities: contemporaneous records of every business trip, kept for the statutory record-retention period.

VAT Reclaim on Business Mileage

Most UK drivers know about the AMAP rate. Far fewer know that VAT-registered businesses can reclaim a portion of the VAT included in the fuel component of business mileage. The reclaim is calculated against HMRC advisory fuel rates, not AMAP itself.

Why HMRC Mileage Rates Have Been Frozen Since 2011

The HMRC AMAP rate of 45p per mile (first 10,000 miles) was set in 2011 and has not changed in 13 years. Petrol prices, insurance, and vehicle costs have all risen substantially in that time. The freeze is a real cost to UK drivers.

Sole Trader Mileage Claims (UK)

Sole traders are self-employed for HMRC purposes. You report business income and expenses through Self Assessment, and you can claim either AMAP rates or actual vehicle expenses for mileage. The choice you make in year one of vehicle business use generally locks you in for that vehicle.

Track your business mileage automatically.

TruMile supports HMRC rates with the right tier, cap, and unit logic. Free for 40 auto trips a month.

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