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HMRC Mileage Allowance Calculator

Work out tax-free mileage you can claim from your employer or via Self Assessment using HMRC Approved Mileage Allowance Payments.

Short answer

HMRC Approved Mileage Allowance Payments (AMAP) for using your own car for business: cars/vans 45p/mile for first 10,000 miles, 25p thereafter. Motorcycles 24p; cycles 20p. Passenger payments: 5p/mile per business passenger.
Step 1 of 20%

Mileage

Vehicle type

How it works

Multiply business miles by the AMAP rate. If your employer reimburses less than AMAP, you can claim the difference back via tax relief at your marginal rate (so a basic-rate taxpayer recovers 20% of the shortfall).

Worked example

12,000 business miles, employer pays 25p/mile → AMAP entitlement: (10,000 × 45p) + (2,000 × 25p) = £5,000. Employer paid £3,000. Shortfall £2,000 × 20% basic rate = £400 tax relief claim via P87 or self-assessment.

Who should use this

  • Employees using own car for work travel
  • Self-employed sole traders
  • Anyone with unreimbursed business mileage

Common mistakes

  • ×Claiming for ordinary commuting (not allowable)
  • ×Mixing up cars and motorcycles
  • ×Forgetting to keep a mileage log (date, journey purpose, miles)
  • ×Claiming AMAP when employer already pays it in full (only the shortfall is claimable)

Frequently asked questions

How do I claim mileage tax relief?

Self-assessment if you file one, otherwise online form P87 if total relief is under £2,500/year.

Are tolls and parking included?

No — tolls, parking, congestion charge are separately claimable as actual costs.

Does AMAP cover EVs?

Yes — AMAP rate is the same regardless of fuel type for personally-owned vehicles.

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