HMRC mileage allowance calculator
AMAP lets employees claim a tax-free amount for using a private car for work. The approved rates are 45p per mile for the first 10,000 business miles in the tax year and 25p after that.
Approved mileage allowance
Keep a mileage log with date, from, to and purpose. HMRC can ask for it. CarDiary stores trips against the vehicle.
Sources
Note. These tools are indicative and do not replace DVLA, HMRC or MOT records. Check official guidance before you decide.
Frequently asked questions
What are the HMRC AMAP rates?
For cars and vans: 45p per mile on the first 10,000 business miles in the tax year, then 25p. Motorcycles are 24p and bicycles 20p.
Is the commute included?
Ordinary home-to-work travel is not business mileage. Only journeys for work, not to your permanent workplace.
What if my employer pays more than 45p?
The excess is usually taxable. If they pay less, you may be able to claim Mileage Allowance Relief on the difference.
