Quick reference
- Cars and vans: 55p for the first 10,000 business miles in 2026-27, then 25p
- Up to 5 April 2026 the first-10,000 rate was 45p
- Motorcycles 24p and bicycles 20p per business mile
- The 10,000-mile threshold resets each tax year on 6 April
- Once you use simplified expenses for a vehicle, you keep using them for that vehicle
HMRC approved mileage rates
| Vehicle | First 10,000 business miles | Over 10,000 |
|---|---|---|
| Cars and vans, from 6 April 2026 (2026-27) | 55p | 25p |
| Cars and vans, 2011-12 to 2025-26 | 45p | 25p |
| Motorcycles | 24p | 24p |
| Bicycles | 20p | 20p |
Employers can pay up to these amounts tax-free (approved mileage allowance payments). If your employer pays less, you can claim tax relief on the difference. Self-employed people can use the same flat rates for cars, goods vehicles and motorcycles under simplified expenses (bicycles are not included there).
What to record for each journey
Record the date, where you started and finished, the business reason and the miles for each business journey, and keep your total business miles for each tax year (6 April to 5 April) so you know when the 10,000-mile threshold is reached.
Self-employed people must keep records for at least 5 years after the 31 January submission deadline of the relevant tax year.
Sources
- GOV.UK: Travel - mileage and fuel rates and allowances
- GOV.UK: Simplified expenses for vehicles
- GOV.UK: How long to keep your business records
Rates and rules on this page last checked against these sources on October 7, 2026.