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Business & Self-Employment · HMRC AMAP rates

Business Mileage Calculator

If you use your own vehicle for work, you can claim a tax-free allowance from your employer — or as an expense if self-employed. HMRC’s Approved Mileage Allowance Payments (AMAP) haven’t changed since 2011.

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mi

Only when a colleague travels with you for the same business trip.

Tax-free allowance

£3,600.00

Breakdown

  • First 8,000 miles @ 45p
    £3,600
  • Total claimable
    £3,600

How we calculated your result

Car/van: 45p for the first 10,000 business miles in the tax year, 25p after that. Motorcycle: 24p flat. Bicycle: 20p flat. Plus 5p per passenger mile when you carry a fellow employee on the same business trip (car only).

Official UK rules in simple English

  • 45p / 25p split is the AMAP rate.
  • Mileage = business journeys only. Commuting to your normal workplace does NOT count.
  • If employer pays less than AMAP, claim the shortfall as Mileage Allowance Relief via Self Assessment or P87.
  • If employer pays more, the excess is taxable.

Common pitfalls to watch out for

  • ⚠ Commuting doesn’t count

    Home → permanent workplace is private travel. Home → temporary workplace (under 24 months / less than 40% of your time) usually counts.

  • ⚠ AMAP rates haven’t risen since 2011

    Fuel costs have doubled but the 45p rate hasn’t budged. Many drivers genuinely lose money — write to your MP.

  • ⚠ Logs matter — HMRC can ask

    Keep dates, postcodes, business reason, miles. Apps like Tripcatcher / MileIQ make this painless.

Frequently asked questions

Can I claim instead of taking a company car?
Yes — ‘cash for car’ schemes use AMAP. Often more tax-efficient for low-mileage drivers.
What about electric vehicles?
Same AMAP rates apply for your own EV. Company EVs get the separate Advisory Electricity Rate (currently 7p/mile).

HMRC AMAP rates as of 2025. Self-employed must use the same rates if using simplified expenses.

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