Guide
Mileage allowance
HMRC's simplified mileage rates from 6 April 2026 are 55p a mile for the first 10,000 business miles in a car or goods vehicle, then 25p. Motorcycles are 24p. The car rate was 45p before 6 April 2026. You claim this instead of the actual running costs.
Step by step
- 1Count miles on business journeys. The normal commute from home to a permanent workplace does not count
- 255p a mile for a car or goods vehicle until you have done 10,000 business miles in the tax year, then 25p
- 324p a mile for a motorcycle
- 4Keep a record of the date, miles, from, to and purpose
- 5If you use simplified mileage, you don't also claim fuel, insurance or servicing for that vehicle
Common questions
How much is the mileage allowance?
55p a mile for the first 10,000 business miles in a car or goods vehicle from 6 April 2026, then 25p. Motorcycles are 24p a mile.
Common mistakes
- Claiming the commute
- Staying on 55p after 10,000 miles
- Claiming mileage and the actual costs of the same vehicle
Related guides
Record business mileage in your books
Last checked against GOV.UK: 28 October 2026. Tax year 2026/27.
Not affiliated with HMRC. General information, not professional tax advice. Check GOV.UK or speak to a qualified adviser for your situation.