United Kingdom · HMRC

Mileage tracking for UK drivers.

HMRC's Approved Mileage Allowance Payments rate for cars rose to 55p per mile for the first 10,000 business miles (25p after) on 6 April 2026, the first change since 2011 and the end of a 15-year freeze at 45p. The pages below cover the new rate, the history of that freeze, 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 were frozen at 45p / 25p from 6 April 2011 until 5 April 2026 - the longest freeze in the scheme's history. From 6 April 2026 the first-10,000-mile car and van rate rose from 45p to 55p; the rate above 10,000 miles stays at 25p, and motorcycles (24p) and bicycles (20p) are unchanged. 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).

All United Kingdom pages

HMRC Mileage Allowance 2026-27: 55p First 10,000 Miles, 25p After

The HMRC Approved Mileage Allowance Payments rate for the 2026-27 tax year is 55 pence per mile for the first 10,000 business miles and 25 pence per mile for every mile after that. HMRC raised the first-tier rate from 45p to 55p on 6 April 2026 - the first change since 2011, ending a 15-year freeze.

HMRC Mileage Rate History: The 2011 Freeze and the 2026 Rise

For 15 years HMRC's Approved Mileage Allowance Payments rate did not move: 45p per mile for the first 10,000 miles from 6 April 2011 all the way to 5 April 2026. On 6 April 2026 it finally rose to 55p for the first 10,000 business miles - the first adjustment since 2011, and a change the RAC and AA had long campaigned for.

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 (55p / 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.

The 15-Year HMRC Mileage Rate Freeze, and Its End in 2026

The HMRC AMAP rate of 45p per mile (first 10,000 miles) was set in 2011 and did not change for 15 years - one of the longest freezes in UK tax policy. On 6 April 2026 it finally rose to 55p. Here is the full story of the freeze and what the increase means for 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.

HMRC Mileage Rate for Electric Cars: 55p AMAP Still Applies

A question many UK electric vehicle drivers ask: does HMRC pay a lower mileage rate for electric cars? No. The Approved Mileage Allowance Payments rate - 55 pence per mile for the first 10,000 business miles and 25 pence after - applies identically to electric, hybrid, petrol, and diesel cars. AMAP does not distinguish by fuel type.

HMRC AMAP for Self-Employed Tradespeople: Cars, Vans, and Method Choice

UK tradespeople running as sole traders face a recurring decision: claim business mileage at HMRC's flat rate, or use actual vehicle expenses? The answer depends on how many business miles you cover, what your vehicle actually costs to run, and whether you have already claimed capital allowances on it.

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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