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.
P87: under £2,500 per tax year
P87 is the simpler form. Submit online via the GOV.UK 'Tax relief for employees' service, or by post if you prefer. You enter the business miles, what your employer paid, and HMRC calculates the relief automatically.
Once your annual mileage relief claim exceeds £2,500, P87 is no longer available; you must register for Self Assessment.
Self Assessment: above £2,500 or already registered
If you already file Self Assessment for any reason (self-employment, rental income, investment income above the dividend allowance), include mileage relief on the employment pages of your return rather than a separate P87.
The mileage relief is reported as 'business travel and subsistence' under employment expenses. Same calculation as P87: AMAP rate × business miles, minus what your employer reimbursed.
What HMRC expects you to keep
A mileage log with date, route, purpose, and miles for every business trip. Keep it for 22 months after the end of the tax year for routine claims, or six years if HMRC opens an investigation. Pair the log with employer reimbursement records (payslips, expense claim receipts) so the gap calculation is auditable.
FAQ
How far back can I claim?
HMRC allows claims for the current tax year and the four preceding tax years. So in the 2026-27 tax year you can claim for 2026-27, 2025-26, 2024-25, 2023-24, and 2022-23. Older claims are out of time.
What counts as a business trip?
A journey for work that is not your normal commute. Visiting a client, working at a temporary worksite, attending a meeting at a different office, training events, conferences. The drive from home to your usual workplace and back is commuting and not eligible.
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