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Mileage Allowance 2026/27 | HMRC Rates for Business Travel

HMRC mileage rates 2026/27: 45p per mile first 10,000, 25p thereafter. Covers cars, motorcycles and bicycles. How to claim and record business mileage.

Waqas Sagar
25 May 2026
8 min read

Mileage Allowance 2026/27

HMRC Approved Mileage Allowance Payments (AMAP) rates for business travel in your own vehicle.

HMRC Rates

VehicleFirst 10,000 milesOver 10,000
Car45p25p
Motorcycle24p24p
Bicycle20p20p

Passenger Payments

Additional 5p per mile for each passenger carried on business journey.

What Counts as Business Mileage?

Claimable:

  • Travel to temporary workplaces
  • Travel between workplaces
  • Client visits

Not claimable:

  • Commuting (home to permanent workplace)
  • Personal journeys

Record Keeping

Keep a mileage log with:

  • Date
  • Start/end locations
  • Purpose of journey
  • Miles travelled

Related Calculators

mileage allowancebusiness mileage45p per milemileage rates
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Waqas Sagar
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ACA, FCCA, FMAAT - Chartered Accountant

Chartered Accountant running a successful accountancy firm based in London. Over 18 years of UK tax experience.

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Disclaimer: This content is for general information only and does not constitute professional tax advice. Tax rules change frequently. Always consult a qualified accountant for advice specific to your circumstances.Terms of use.

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