HMRC mileage rates 2026–27
For 2026–27, HMRC’s flat rate for business miles in a car or van is 55p a mile for the first 10,000 miles and 25p a mile after that. Motorcycles are 24p a mile. The car and van rate went up on 6 April 2026.
Checked against GOV.UK by Cristiano Betta of Work Betta Ltd, which makes Tillslip, on : Simplified expenses: vehicles, Property Income Manual: travelling expenses (PIM2220).
| Vehicle | 2026–27 | 2025–26 and earlier |
|---|---|---|
| Car or van, first 10,000 miles | 55p | 45p |
| Car or van, after 10,000 miles | 25p | 25p |
| Motorcycle | 24p | 24p |
Which rate to use
Use the rate for the tax year the trip was in: 55p for business miles from 6 April 2026, and the earlier rate in the table for trips before then. The 10,000 miles count from the start of each tax year.
Who can use them
The self-employed, as part of simplified expenses, and landlords who let property themselves, rather than through a company, since 2017–18.
When you can’t
Not for a vehicle you’ve claimed capital allowances on, or included as an expense when you worked out your profits. Once you start using the flat rate for a vehicle, you keep using it for as long as that vehicle is in the business.
What counts as a business mile
For the self-employed, trips for the business, such as to a client or a supplier. Your commute to a regular place of work doesn’t count.
For landlords, journeys wholly and exclusively for the letting, such as between your properties. A trip that’s partly private doesn’t count, and if you run the letting from an office away from home, nor do journeys from home to a property or to that office.
What the flat rate covers
Fuel, insurance, servicing and wear. Parking and train fares for business trips are claimed on top of it.
Tillslip keeps the log
Add each trip and Tillslip works out the claim at these rates, beside your receipts and totals.
Also: Landlord expenses · Mileage calculator · SA105 box by box · Keeping receipts · Self-employed expenses · Landlord expenses spreadsheet