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.
What every entry must include
Date of the trip.
Origin and destination (postcode-level is preferred, town-level acceptable).
Business purpose ('client visit', 'site survey', 'training course').
Miles driven.
Annual roll-ups
Total business miles for the tax year. Total all miles driven (business + personal). Odometer readings at the start and end of the tax year if you are self-employed and using actual expenses.
If you have multiple vehicles, separate logs and odometer readings per vehicle.
Retention period
22 months after the end of the tax year, for employees claiming via P87. Six years for self-employed claimants and for any claim that comes under HMRC investigation.
FAQ
Is an app-generated log accepted?
Yes. HMRC has no preference between paper and digital logs as long as the four required fields are present per entry. Auto-tracking apps satisfy this if they capture the business purpose along with the auto-detected route and miles.
What if my employer does not require a log?
Your employer's rules and HMRC's rules are separate. You need the log to support a P87 or Self Assessment claim regardless of what your employer asks for.
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